2015 (2) TMI 1134

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate For the Respondent : Shri R.K. Mishra, DR ORDER PER: R.K.SINGH Appeal is filed against Order-In-Appeal No.136-ST/MRT-II/2009 dated 27.02.2009 which upheld the Order-In-Original dated 17.7.2008 in terms of which the appellants refund claim for Rs. 6,84,152.69 was rejected. 2. The facts, briefly stated, are as under: The appellants filed a refund claim on 16.6.2008 for clai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the claim filed on 16.6.2008 was actually a re-submission made after rectification of deficiencies in response to the letter of the Assistant Commissioner dated 22.5.2008 and therefore the date of filing the claim is to be reckoned to be 28.2.2008 which makes their claim as having been filed within the prescribed time limit. They cited several judgments to the effect that when the original refund....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch refund /rebate claim was initially filed and not from the date on which refund/rebate claim was re-submitted after removing defect. In the present case, we have perused the application with they had filed on 28.2.2008. In that application they have not even mentioned the amount of refund which they sought to claim. That application also does not contain the classification of various input (taxa....