2018 (12) TMI 1194

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.... Jindal, Member (Judicial) For the Appellant(s) : Shri Tarun Kumar Sharma (CA), Shri Naveen Mallick (Advocate) For the Respondent(s) : Shri G.M. Sharma (AR) ORDER PER : ASHOK JINDAL The appellants are in appeal against the impugned orders wherein the refund claim filed under Notification No. 102/2007-Cus. Dated 14.09.2007 has been denied as time barred. 2. As facts and circumstan....

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.... claims were rejected as they were not filed within one year from the date of payment of SAD by the appellants. Therefore, the appellants are in appeal before me. 4. The Ld. Consultant/counsel appearing on behalf of the appellants submit that the issue is squarely covered by the decision of this Tribunal in the case of M/s Vainik Spining Mills Ltd. Vs. Commissioner of Customs, Amritsar-2017 (6)....

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..... 7. On going through the arguments advanced by both the sides, I find that both sides have placed contradictory decisions of two High courts one in the case of CMS Info Systems (Supra) by the Hon'ble Bombay High Court and two decisions of the Hon'ble High Court of Delhi in the case of Sony India Pvt. Ltd. (Supra) and Gulati Sales Corporation (Supra), the latest decision is of the Hon'ble Delhi....

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....ion arose of filing the claim of refund. Admittedly, the relevant date in such a case as per Section 11B of the Central Excise Act, 1944, when is the cause of action arose i.e. the date of payment of VAT/ST/CST. From that date, within one year, the assessee required to file the refund claim. Therefore, the relevant date (in these matters) is the date of payment of VAT/ST/CST. Admittedly, in all th....