2016 (8) TMI 197

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....opadhyay, Supdt. (A.R.) for the respondent ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against Order-in-Appeal No.33/KOL-VI/2012 dated-07/12/2012 passed by the Commr. (Appeals), Kolkata-III) as first appellate authority. 2. Shri N.K. Chaudhury, Advocate appearing on behalf of the appellant argued that refund claim of Rs. 1,46,444/- has been rejected by the f....

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.... should be treated as November, 2009 when the refund claim was filed. (i) Commr. of C. Ex. Raipur-Vs.-Simplex Engg. & Foundary WorksPvt. Ltd. -2016 (333) ELT 112 (Tri.-Del) (ii) Balmer Lawrie & Co. Ltd.  Vs. Commr. of C. Ex., Kolkata-VI-2015 (315) ELT 100 (Tri.- Kolkata) (iii) Commr. of Cus., ICD,TKD, New Delhi Vs. Marvel Polymers Pvt. Ltd. -2013 (294) ELT 272(Tri.-....

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....as taken a view that relevant date of filing the refund claim should be taken as 25/8/2010 when refund claim was filed after rectification. The Ld. Advocate appearing on behalf of the appellant relied upon the case law of this Bench in the case of Balmer Lawrie & Co. Ltd. Vs. Commr. of C. Ex., Kolkata-VI- 2015 (315) ELT 100 (Tri.-Kolkata). After going through the provisions of Section 11B of the C....

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.... respects, when filed on 12th June, 2003, hence that should be taken as the filing date. In rejecting the refund claim as time-barred, both the authorities below had observed that the date on which refund claim was filed only after removal of defects, be considered as the date of filing of the refund claim. We do not find force in the observation/reasoning of the Department, inasmuch as the refund....