2022 (9) TMI 899

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....N'BLE MR. JUSTICE P.S. DINESH KUMAR AND HON'BLE MR. JUSTICE UMESH M ADIGA APPELLANT (BY SRI M S NAGARAJA, ADVOCATE) RESPONDENT (BY SRI JEEVAN J NEERALGI, STANDING COUNSEL) JUDGMENT P.S. DINESH KUMAR J, This appeal by the assessee has been admitted to consider following question of law: "Whether the Tribunal was required to consider the initial date of submission of the subj....

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....luru. It was rejected vide Order-in-Original dated 19.08.2011 on the ground that the claim was beyond the period of limitation. On appeal, the Commissioner of Central Excise (Appeals) vide order dated 19.11.2012 allowed appeal No.379/2012 and remitted the matter to the adjudicating Authority to re-consider the refund claim. 3. The Revenue challenged the said order before the CESTAT, Bengaluru. ....

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....t in respect of the financial year 01.04.2007 to 31.12.2007. In that case, the application was filed on 31.03.2009. This Court has held that the appellant was entitled for refund of CENVAT Credit in respect of the last quarter. 6. The submission of Shri Jeevan J Neeralgi is not disputed by the learned Advocate for the appellant. 7. In appellant's own case Suretex Prophylactics India (P) ....

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....respondent that the application was filed in the Customs office on 17.12.2009, it is admitted in para 4(a) of statement of facts filed by the Revenue before CESTAT that the refund application was initially filed with the Service Tax Department on 31.03.2008 who had informed that the claimant should approach the Customs Range Officer and accordingly, the refund application was filed before the Cust....