Custom, Excise & Service Tax Tribunal
M/S.Shree Ambika Sugars Ltd vs Cce, Ltu, Chennai on 7 April, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/41698/2014
(Arising out of Order-in-Appeal No.78/2014 dated 8.5.2014 passed by the Commissioner (Appeals), LTU, Chennai)
M/s.Shree Ambika Sugars Ltd. Appellant
Vs.
CCE, LTU, Chennai Respondent
Appearance Shri S. Muthuvenkataraman, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 07.04.2016 Final Order No. 40588 / 2016 It is submission of the learned counsel that the original application was filed in time. In case of any defect and that is removed, the date of removal of the defect shall not be considered as the date for counting the limitation. Accordingly, the present appeal which goes to the root of the matter of filing application for the refund in time, there may not be denial of entertaining the date of application as the date for counting for limitation. This position of law has been held by the Honble High Court of Madras in the case of Shasun Pharmaceuticals Ltd. Vs. Joint Secretary, MF (DR), New Delhi 2013 (291) ELT 189 (Mad.) and by the Honble High Court of Delhi in the case of Commissioner of Central Excise, Delhi Vs. Arya Exports and Industries 2005 (192) ELT 89 (Del.).
2. Revenue says that it is usual practice that when the defect application is rectified, the date of rectification shall be counted as the date for limitation. Therefore, the refund application being filed beyond the limitation is not permissible.
3. Heard both sides and perused the records.
4. The jurisdictional High Court of Madras having decided the issue in the manner proposed by learned counsel, the date of rectification shall not be decisive for counting limitation since date of filing of the refund application was within the limitation. The appellant is entitled to consideration of the refund application and authority shall pass appropriate order if refund is permissible.
5. In the result, appeal is remanded to the adjudicating authority in the manner indicated above. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2