2015 (3) TMI 599

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER Per: Ashok Jindal: The appellants is in appeals against the impugned order rejecting the refund claim as time barred as same has been filed beyond the limitation period prescribed as per section 11 B of the Central Excise Act, 1944. 2. The facts of the case are that appellant filed refund claims through electronic filing on ACES web portal as per the CBEC Circular No. 919/09/2010-CX da....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n why the refund application has been acknowledged by the department . She further submits that a similar case came up before this Tribunal in the case of NCS Pearson India Pvt. Ltd, wherein this Tribunal vide Final Order No. 58499-58500/13 dated 2.12.2013 held that if the refund claim filed electronically, then the date of filing the refund claim electronically shall be considered as date of fili....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red the submissions. 6, In this case, it is not in dispute that the appellant has been filed refund claim electronically in time. As this refund claim was filed electronically within time limit prescribed as per Section 11B of the Act and as held by this Tribunal in the case of NCS Pearson India Pvt Ltd. (supra) , I hold that date of filing of refund claim electronically should be considered as....