TaxTMI 
TaxTMI 
2011 (8) TMI 898
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.... under Section 11AC. However, before the adjudication, the appellant had paid an amount of Rs. 2,67,100/- in various instalments during the period from 20-11-04 to 10-3-05. However, on appeal being filed, the Commissioner (Appeals) vide order-in-appeal dated 29-12-06 set aside the Assistant Commissioner's order. The order was dispatched by post on 10-1-07 and was received by the appellant on 27-1-07. There is no dispute about the receipt of the order-in-appeal by the appellant. On the basis of the Commissioner (Appeals)'s order, the appellant become entitled eligible for refund of Rs. 2,67,100/- paid by them and they filed refund claim on 24-1-08 to the Assistant Commissioner. The refund claim was rejected by the Assistant Commissioner vide....
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....of this, the limitation period would start from the date of communication of the order, that in this regard he relies upon the judgment of Hon'ble Supreme Court in the case of CCE v. M.M. Rubber Co. reported in 1991 (55) E.L.T. 289 (S.C.), wherein in para 13 of the judgment, Hon'ble Supreme Court has held that Courts have uniformly laid down as a rule of law that for seeking the remedy, the limitation starts from the date on which the order was communicated to a party or the date on which it was pronounced or published under such circumstances that the parties affected by it have a reasonable opportunity of knowing of passing of the order and what it contains, that the knowledge of the party affected by such a decision, either actual or con....
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.... for counting the limitation, the words "the date of the order" cannot be interpreted as the date of communication. 3. I have carefully considered the submissions from the both the sides and perused the records. 4. The limitation period prescribed under Section 11B for filing the refund claim is one year from the relevant date. The term "relevant date" in the case where the duty becomes refundable as the consequences of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any Court has been defined in Explanation B (ec) of Section 11B as the "date of such judgment, decree or direction". Unlike the judgments of the Courts or Tribunals which are either dictated in the open Court or are pronoun....
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....le of law that for seeking the remedy, the limitation starts from the date on which the order was communicated to him or the date on which it was pronounced or published under such circumstances that the parties affected by it have a reasonable opportunity of knowing of passing of the order and what it contains. The knowledge of the party affected by such a decision, either actual or constructive is thus an essential element which must be satisfied before the decision can be said to have been concluded and binding on him. Otherwise the party affected by it will have no means of obeying the order or acting in conformity with it or of appealing against it or otherwise having it set. This is based upon, as observed by Rajamanner, CJ in Muthia ....