2016 (8) TMI 581

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....h (AR) ORDER The appellant is in appeal against Orders-in-Appeal dated 27/2/2006 passed by the Commissioner (Appeals) where in the   refund claims of the appellant have been rejected. 2. The brief facts are that the appellant was allotted a contract for Highway project under the World Bank Loan Assistance, approved by Government of India for implementation by U.P. Public Works Departm....

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....25.2.2004), and due to time bound nature of the work, the appellant purchased the CRMB (bitumen) during the period 11/6/2003 to 9/7/03 in Appeal Number 1873/2006 and during the period 1/4/03 to 20/10/03 in Appeal Number 1872/2006 on payment of Excise duty from IOC Ltd, Mathura. Subsequently the appellant received certificate as required under Notification Number 108/95 and applied for refund of th....

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....rlier dates also being 7/7/15, 14/10/15, 20/11/15. Accordingly as the appeal is taken up for disposal with the. assistance of learned A.R. for Revenue. 3.  Heard Id. DR and perused the records. 4.  The Id. DR for the revenue states that in appellant's own case in Appeal Number E2718/2006 - SM under similar facts and circumstances it was held vide the Final Order dated 29/4/2009, th....

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.... had to purchase the necessary goods for completion of the project on payment of duty. It is further admitted fact that the appellant became entitled to refund only on receiving the eligibility certificate issued on 25/2/2004. Now the issue is, whether limitation will apply from the last date of purchase for the project, or from the date of grant of eligibility certificate by virtue of which the a....