TaxTMI 
TaxTMI 
2017 (11) TMI 85
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.... ORDER Per : M. V. Ravindran This appeal is directed against Order-in-Appeal No.251/2012 dated 24.5.2012. 2. The issue that falls for consideration is regarding refund of an amount of Rs. 13,16,045/- paid towards credit and Rs. 4,37,205/- paid towards interest. 3. It transpires from the records that appellant's factory was audited by the audit section and by letter dated 17.1....
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....ed to the departmental authorities, wherein they had specifically mentioned that the amount of Rs. 13,16,045/- paid as credit and Rs. 4,37,205/- paid as interest is under protest; he would draw my attention to the fact that this letter was sent "under certificate of posting" to the departmental authorities and submits that the postal authorities have stated that once a letter is handed over to the....
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.... Division Office has sent the photocopies of the inward register maintained by them during the relevant period and submits that there is no entry of receipt of any letter from the appellant. Hence, it is his submission that the said letter was sent under certificate of posting is incorrect and the rejection of the refund claim as time barred is correct. 6. On a careful consideration of the ....
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....d with the Assistant Commissioner of Central Excise, Customs and Service Tax, Malanadu Division, the letter addressed to Superintendent (Preventive), Hassan is misaddressed and definitely cannot be considered as delivered to the jurisdictional Assistant Commissioner. 6.2 Be that as it may, I reproduce page 102 of appeal memoranda which indicates that appellant had sent an envelope under cer....