2018 (2) TMI 803

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Auto Ltd. against denial of refund. 2. Learned counsel for the appellant pointed out that they had transferred their factory to a joint venture with foreign company and therefore a new registration number was taken. The appellant had meanwhile claimed cenvat credit of capital goods and inputs before such transfer. The capital goods were continued to be used by the next owner. The entire factory ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....limitation. The order-in-original also mentioned that the refund application was incomplete. The said order was upheld by the Commissioner (Appeals) holding that limitation under Section 11B is applicable to interest. Learned counsel for the appellant relied on the decision of Hon'ble High Court of Bombay in the case of Parijat Construction vs. CCE, Nashik  2017-TIOL-2170-HC-MUM-ST and in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Section 11B. Hon'ble Apex Court in the case of Anam Electrical Manufacturing Co. (supra) has observed as follows:- "Pursuant to the directions given in Mafatlal Industries v. Union of India - 1997 (89) E.L.T. 247 (S.C.) = 1996 (9) SCALE 457, the appeals/Special Leave Petitions coming up for disposal shall be disposed of in terms of one or the other of the clauses below :  (1) Where a refu....