Date of filing refund claim should be taken from date of first filing & not from date of filing revised claim for limitation period

Date of filing refund claim should be taken from date of first filing & not from date of filing revised claim for limitation period The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in one of its orders has said that the Date of filing refund claim under the Central Excise Act, 1944 should be taken from the date of first filing the Refund & not from the date of filing revised refund claim for the limitation period. In this case, the Commissioner (Appeals) has rejected the refund claim only on the ground of time bar. As per Shri S. Suriyanarayan, learned counsel appearing on behalf of the appellant, initially, the refund claim was filed on 01/06/2017 for an amount of 12,25,023 which was well within the stipulated time period. Subsequently, on audit objection, it was withdrawn on the advice of the department. Thereafter, they submitted a refund claim on 02/02/2018. He submits that since this refund claim is in continuation of the refund claim submitted on 01/06/2017. Therefore, the same cannot be held time bar. Agreeing to the same, the Coram of Judicial member Ramesh Nair allowed the appeal. To Read Judgement Download PDF Given Below: