2020 (2) TMI 1054

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....m, Advocate for the Appellant Shri. L. Nandakumar, Authorized Representative (A.R.) for the Respondent ORDER This appeal is filed by the assessee against the rejection of refund of Rs. 2,00,000/-. 2.1 Shri. S. Venkatachalam, Ld. Advocate appearing for the assessee-appellant, submitted inter alia that a Show Cause Notice dated 03.04.2008 was issued alleging that the appellants were indu....

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....to the relevant paragraphs of the orders of the lower authorities and submitted that the denial of refund on the ground that the appellant's claim was hit by limitation was not justified. He relied on the decision of the Delhi Bench of the Tribunal in the case of M/s. Mahanagar Telephone Nigam Ltd. v. Commissioner of S.T., Delhi reported in 2017 (48) S.T.R. 241 (Tri. - Del.) to contend that by vir....

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....of the Central Excise Act, 1944, as in the case on hand. The Delhi Bench after considering the rival contentions and after referring to a number of case laws, has held as under : "26. The eligibility for refund arose as a result of the decision of the Hon'ble Bombay High Court. However, once the Revenue's SLP was admitted by the Hon'ble Supreme Court, the issue has become sub judice. Even....

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....e duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction," The refund claim in the present case finally stands settled only with the order of the Apex Court. Hence, I am of the view that the date of the judgment of the Hon'ble Supreme Court is to be cons....