2023 (10) TMI 1044

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Assistant Commissioner (AR) ORDER RAJU This appeal has been filed by Gail (India)Ltd against rejection of the refund claim filed by them. 2. Learned Counsel pointed out that the provisional assessment was finalized by revenue, however, the fact of finalization of provisional assessment was communicated to them on much letter date. The appellant filed a refund claim within the time period pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt of their access to ICEGATE system. He argued that the appellants have access to the ICEGATE and earlier, they have been accessing the data through ICEGATE. 4. Learned Counsel and rejoinder pointed out that in the part every time revenue has communicated the order of finalization assessment in writing. In support of the claim reproduced such communications issued vide letters dated 02.03.20218,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he date on which a public order is served on the person to whom that is meant, such date of service is counted for remedial measure if the person on whom the order served is aggrieved. The date of communication is deceive for different purposes of law in respect of the person to whom the order is meant and on whom that is served. 4. Secondly when refund arises upon completion of provisional asse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se of the present appellant reported in 2012 (282) E.L.T. 368 (Del.). Following the ratio laid down therein, appeal of the appellant is allowed and the refund is payable to the appellant". In view the above, we find that the case of the appellant is covered by the aforesaid decisions an date of service of finalization of provisional assessment is the relevant date for this purpose. 6. Learned AR....