Date of Filing of Refund claim should be reckoned as Claim of first filing of Refund claim, not the Date of Filing the Revised Refund Claim: CESTAT [Read Order]
![Date of Filing of Refund claim should be reckoned as Claim of first filing of Refund claim, not the Date of Filing the Revised Refund Claim: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/refund-claim-CESTAT-Taxscan.jpg "Date of Filing of Refund claim should be reckoned as Claim of first filing of Refund claim, not the Date of Filing the Revised Refund Claim: CESTAT [Read Order]")
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the date of filing of 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 on 01/06/2017 for an amount of Rs....
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the date of filing of 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 on 01/06/2017 for an amount of Rs. 12,25,023/-. Thereafter, on the audit query, the appellant had decided to reduce the refund claim and, therefore, withdrew the earlier claimed and thereafter claim for Rs. 7,92,262/- which is out of the total amount of Rs. 12,25,023/- for which an earlier refund was filed on 01/06/2017. With this fact, I am of the view 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 01 years as prescribed under section 11B of Central Excise Act, 1944, the subsequent refund claim of Rs.7,92,262/-must be treated as in continuation of the earlier refund as this amount is out of the total refund of Rs. 12,25,023/-.
Judicial Member Mr. Ramesh Nair observed that the date of filing of 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.
“This view is supported by this Tribunal judgment in the case of Commissioner of Central Excise, Surat-II vs United Phosphorous 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 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,” the Tribunal said.
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Voxco Pigments And Chemicals Pvt Limited vs C.C.E. & S.T.-Surat-i , 2022 TAXSCAN (CESTAT) 148 , Shri S. Suriyanarayan , Shri J.A. Patel