2018 (2) TMI 803

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.... This appeal has been filed by M/s. JBM 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 us....

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....claim was finally rejected on account of 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 ....

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....ion is barred by limitation prescribed under 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 o....