2017 (10) TMI 889

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.... in appeal against rejection of refund claim. 2. None appeared for the appellant. From the memorandum of appeal it is seen that the appellant had filed a refund claim on 06.12.2010 in respect of duty wrongly paid on 25.06.2010. The said claim was returned to the appellant on 20.12.2010 asking the appellant to enclose the relied upon documents along with refund claim. The appellant thereafter ag....

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....t the order passed by the Appellate Tribunal dated 17^th July, 2001 does not suffer from any patent, legal or other infirmity. The assessee had filed an application under Rule 57F(4) for refund of the excise duty wrongfully recovered from him. This application was declined on the ground that it was not made in the prescribed form and necessary documents were not annexed thereto. Thereafter another....

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....time for filing the refund claim is concerned, it has to be considered from the date the refund claim was filed initially in the form not prescribed or without documents. This was the view taken by the Tribunal in the case of A. P. Pager Mills Ltd., in which an earlier decision of the Tribunal in the case of Amrit Paper Mills Ltd. - 1991 (54) E.L.T. 293 was relied upon wherein it was held that a l....