TRANSCEND MT. SERVICES PVT. LTD. Vs. C.S.T.
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Transcend Mt. Services Pvt. Ltd.
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Ashok Jindal, Member (J) -
(1.)THE appellants is in appeals against the impugned order rejecting the refund claim as time barred as same has been filed beyond the limitation period prescribed as per section 11B of the Central Excise Act, 1944.
(2.)THE facts of the case are that appellant filed refund claims through electronic filing on ACES web portal as per the CBEC Circular No. 919/09/2010 CX dated 23.3.2010 and Trade Notice No. 14/ST/09 dated 17.9.09 and under Rule 5 of the Cenvat Credit Rules, 2004 for the Cenvat credit remaining unutilized in their credit account. The appellant has not filed hard copy of the refund claim filed (electronically). Therefore, their refund claim was held as time barred. Aggrieved from the said order, the appellant is before me against the impugned order holding the refund claim as time barred.
Learned Counsel for the appellant submits that they have filed refund claim electronically and got the acknowledgements. She further submits that the appellant has filed refund claim electronically as per Circular No. 919/09/2010 -CX dated 23.3.2010. If at all there is any requirement for filing of hard copy of the refund claim filed electronically, then why the refund application has been acknowledged by the department. She further submits that a similar case came up before this Tribunal in the case of NCS Pearson India Pvt. Ltd. wherein this Tribunal vide Final Order No. 58499 -58500/13 dated 2.12.2013 held that if the refund claim filed electronically, then the date of filing the refund claim electronically shall be considered as date of filing of claim. Therefore, she prays that impugned order be set aside.
(3.)ON the other hand, learned AR opposed the contention of the learned Counsel and submits that as per requirement of section 11B of Central Excise Act, 1944, the appellant is required to file the application with supportive documents for claim of refund. Admittedly, same has not been filed by the appellant, therefore, they have committed a breach of statutory provisions of the Act. He further submits as per Notification No. 5/2006 UCE (NT), refund claim should contain supporting documents for the claim of refund claim. Admittedly, same has not been filed by the appellant. Therefore, the refund claim is barred by limitation. He also relied on the Miles India Ltd. [1987 (30) ELT 641 (SC)].
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