CESTAT rules on the date of filing the refund claim

CESTAT rules on the date of filing the refund claim

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the date of filing of the refund claim should be reckoned as the claim of first filing of the refund claim and not as per the date of filing the 'revised' refund claim.

The appellant, Voxco Pigments And Chemicals Pvt Limited, had filed the refund claim in June 2017 for an amount of Rs.12,25,023. Thereafter, on the audit query, the appellant reduced the refund claim for Rs.7,92,262 out of the earlier amount.

The tribunal said that since the appellant had filed the refund claim for the amount of Rs.12,25,023 which was well within the stipulated time period of one year as prescribed under the Central Excise Act, 1944, the subsequent refund claim of Rs.7,92,262 must be treated in continuation of the earlier claim.

The judicial member Ramesh Nair observed that the date of filing of the refund claim should be reckoned as the claim of first filing of the refund claim and not as per the date of filing the revised refund claim.

The tribunal stated, "This view is supported by this tribunal's judgment in the case of Commissioner of Central Excise, Surat-II vs United Phosphorus Ltd. (supra) and M/s Fives India Engineering & Projects Pvt. Ltd. vs Commissioner of CGST & CE (supra).

"Therefore, I am of the clear view that the appellant's refund claim cannot be rejected on the basis of the time bar. The impugned order is set aside and an appeal is allowed by way of remand to the Adjudicating Authority for passing a fresh order after considering the other facts and issues such as unjust enrichment, etc, but without going into the limitation. The appeal is allowed by way of remand to the Adjudicating Authority."