Time limit u/s. 11b for rebate

This query is : Resolved

Yogin (Querist)
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29 June 2013 Dear Sir,

I have applied for rebate claim within 1 year. Then withdrawn the application due to clerical mistakes in Form-C. Then resubmitted the rebate claim application.

Dy. Commissioner rejected the claim on the basis of date of re-submission of the claim.

Please provide me a case law having judgment favouring assessee in such a case.

Thanks
Yogin

Arun Kumar Singh

Arun Kumar Singh (Expert)
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01 July 2013 In Universal Cylinders v. CCE2004(178)ELT 898(CESTAT), refund claim was returned as there were no supporting documents. It was re-submitted later with required documents. It was held that original date of submission will be relevant for considering time bar-Departmental appeal dismissed by SC-179 ELT A208.

Yogin

Yogin (Querist)
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30 July 2013 Dear Arun Sir,

It worked successfully. The claims are about to sanctioned.

My name is Yogin Modi. I am Manager - Account & Finance at Strix Wireless Systems Pvt. Ltd., Ahmedabad.

Thanks a lot.

Yogin

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