2020 (3) TMI 369

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....Nandakumar, Authorized Representative (A.R.) for the Respondent ORDER This appeal is filed by the assessee against the rejection of refund of Rs. 3,00,000/-. 2.1 Shri. S. Venkatachalam, Ld. Advocate appearing for the assessee-appellant, submitted inter alia that a Show Cause Notice dated 01.11.2007 was issued alleging that the appellants were indulging in evasion of Central Excise Duty, thereaf....

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....wer 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 virtue of the doctrine of merger, the Order-in-Appeal....

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.... 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 if the Hon'ble Supreme Court has not stayed the order passed b....

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....ction 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 considered for determining the relevant date in this case i.e. 4-7-2012. The refund clai....