2008 (10) TMI 190

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..../s. Supreme Renewable Energy Ltd., (SREL) had claimed refund of excess duty paid on purchase of DC Motors from M/s. Integrated Electric Company Pvt. Ltd. (IECL), Bangalore, through M/s. Walchandnagar Industries Ltd. (WIL), Pune, the dealers of the product. They claimed refund of the excess amount paid erroneously. A total amount of Rs. 2,24,000/- was claimed. These amounts had been paid by them on....

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....ligible to receive the amounts covered by those claims. 2. The Revenue has taken the ground that the relevant date was the date of invoice raised by IECL to WIL and not the date when WIL raised sale invoice on SREL. Another ground taken is that the respondents had filed incomplete claims on 4-12-02 and filed proper claims after making good the omissions on a later date. The Commissioner (Appeals)....