2023 (5) TMI 1128

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.... eligible inputs, capital goods and input services in accordance with the provisions of the Cenvat Credit Rules, 2004. The present dispute relates to the manufacturing plant located in Haridwar. 2. With effect from 1.1.2016, the appellant after completion of sunset clause of 10 years under Notification No. 50/2003-CE dated 10.6.2003 (Area Based Exemption), paid excise duty on clearance of motor vehicles and claimed concessional rate of duty when such vehicles were subsequently registered for use as Taxi, in terms of Condition No. 26 (b) appended to Sl. No. 273 of Notification No. 12/2012 -CE dated 17.3.2012 (in short referred as, "Notification No. 12/2012"). 3. At the time of clearance of the motor vehicles, Appellant paid excise duty....

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.... Commissioner (Appeals), CGST, Dehradun and vide the impugned order-in-appeal dated 29.4.2021, the denial of refund was upheld in toto. 8. Being aggrieved with the aforesaid impugned Order, the appellant have filed the present appeal before the Hon'ble Tribunal, inter alia, on the following grounds:- 8.1 Ld. Counsel for the appellant, inter alia, urges that the issue is no longer res integra, as principle of law has been decided by the Hon'ble Delhi High Court in the case of Sony India Pvt. Ltd. Vs. CC, New Delhi - 2014 (304) ELT 660 (Delhi). In the matter of Sony India Pvt. Ltd. (supra), the issue involved was refund of Special Additional Duty (SAD), which is paid under the Customs Tariff Act at the time of import. The said duty is c....

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.... manufacturer in his Account Current, also stating the amount of credit so taken; (2) a certificate from an officer authorized by the concerned State Transport Authority, to the effect that the said motor vehicle has been registered for sole use as an ambulance or taxi, as the case may be, within three months, or such extended period not exceeding a further period of three months, as the said Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, may allow, from the date of clearance of the said motor vehicle from the factory of the manufacturer; (3) a copy of the document evidencing the payment of excise duty, as mentioned in paragraph (a); (4) where the manufac....

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.... 6.3.2017 MP50T0991 01.05.2017  40,742           Total 1,10,281   8.4 Ld. Counsel further relies on the ruling of this Tribunal in the case of CCE, Pune-II Vs. Mercedes Benz (I) Pvt. Ltd. - 2018 (11) GSTL 389 (Tribunal-Mumbai), wherein it has been categorically held that time period of 6 months prescribed under the notification for filing refund application has to be computed from the date of cause of action or prescription of the refund claim. Accordingly, ld. Counsel prays for allowing their appeal with consequential benefits. 9. Ld. Authorised Representative for the respondent/Department relies on the impugned order. 10. Having considered the rival contentions....