M/s. Paul Mason Consulting India Pvt. Limited Versus Commissioner of Central Excise & ST., Vadodara
Rejection of refund claim – Bar of limitation – filing of refund application within one year from the end of the quarter in which export was made – Held that:- First appellate authority has dismissed the appeals of the appellant on the grounds of time bar only. Appellant has now brought out CBEC Circular dated 06.7.2009 to argue that one year period will start form the quarter ending as per exemption notification. These aspects were not raised before the first appellate authority. As the arguments taken by the appellant during hearing and as per their written submission received on 24.7.2014 were not argued before the first appellate authority, therefore, the case is required to be remanded back to the first appellate authority. Appellant should raise all the issues before the first appellate authority and Commissioner (Appeals) should dispose of the appeals considering all the issues raised by the appellant during the course of the hearing. Needless to say that first appellate authority will extend an opportunity of personal hearing to the appellant before deciding the matter in remand proceedings. – Decided in favour of assessee.
Source – TMI