2013 (12) TMI 1086

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....find that the Asstt. Commissioner vide his impugned order-in-original dated 31.12.2001 confirmed the demand of Rs.4,03,368/- along with confirmation of interest and imposition of penalty of identical amount. The appellant had debited an amount of Rs.1,32,009/- vide cenvat credit entry no.1516 dated 20.01.2001. On appeal against the order of the Asstt. Commissioner, he set aside the order-in-origin....

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....said amount was debited against the confirmed demand of Rs.4,03,368/-. 3. As regards time bar, we find that the order-in-appeal was passed on 25.3.2004 and claim of refund was made by the appellant on 10.05.2004 i.e. within a period of around two months from the date of passing of the order-in-appeal. Revenue's contention that the limitation would start running from the date of payment of the amo....