2012 (11) TMI 604

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.... R.K. Gupta, SDR, for the Respondent. [Order (for the Bench) (Oral)]. -  After hearing both sides, I find that the appellant was working as 100% EOU and was entitled to the benefit of Notification No. 22/2003-C.E., dated 31-3-2003. Accordingly, he was procuring various raw materials without payment of duty, against the CT-3 services. However, as a result of some discrepancy, the Commiss....

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....f Hapur on 20-4-2005. The said application was filed within a period of one year from the date of payment of duty by the manufacturer i.e. M/s. Havells India Ltd. The said claim of the appellant was forwarded by Asstt. Commissioner, Hapur to Asstt. Commissioner, Alwar under the cover of his letter dated 12-7-2005 and was received by the Alwar office on 24-8-2005. 3. By taking the date of f....

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....d claim with the Hapur Commissionerate on 20-4-2005 is not to be taken into account and it is only subsequent date of receipt of refund application by the Asstt. Commissioners, Alwar who was the proper officer, is required to be taken into consideration. He also did not found favour that the protests were so filed with the Hapur Commissionerate. He observed that inasmuch the refund claim stand fil....