M/S Adf Foods Ltd vs Cce, Nashik

IN THE CUSTOMS, EXCISE AND SERVECE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI COURT NO. IV

APPEAL NO. E/624/10

(Arising out of Order-in-Appeal No. AKP/11/NSK/2010 dated 19.01.2010 passed by the Commissioner of Central Excise & Customs (Appeals), Nasik.)

For approval and signature: Honble Shri Ramesh Nair, Member (Judicial) ========================================================

1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the :Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether their Lordships wish to see the fair copy : Seen of the order?

4. Whether order is to be circulated to the Departmental :Yes authorities?

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M/s ADF Foods Ltd.

: Appellant Versus

CCE, Nashik

: Respondent

Appearance Shri Vinod Awtani, C.A. : For Appellant Shri N.N. Prabhudesai, Supdt. (A.R.) : For Respondent

CORAM:

Honble Mr. Ramesh Nair, Member (Judicial)

Date of Hearing :

10.03.2015 Date of Decision: 10.03.2015

ORDER No. .

Per: Ramesh Nair

The appeal is directed against Order-in-Appeal No. AKP/11/NSK/2010 dated 19.01.2010 passed by the Commissioner of Central Excise & Customs (Appeals), Nasik, wherein the learned Commissioner (Appeals) upheld the Order-in-Original No. 748/R/2009 dated 17.08.2009.

2. The issue involved in this case is that refund filed by the appellant under Notification No. 41/2007 dated 06.10.2007 was rejected by the original adjudicating authority on the ground of time barred. In term of Notification No. 41/2007 dated 06.10.2007 the time limit prescribed is 60 days which was substituted by six months. It was found that even the appellant did not file the refund claim within six months time also. Therefore, the refund is clearly time barred and both the authority held that refund is not admissible being filed beyond the prescribed time limit in terms of Notification No. 41/2007 dated 06.10.2007.

3. In view of the above fact & circumstances, I do not find any merit in appeal, hence the appeal is dismissed.

(Dictated and pronounced in Court)

Ramesh Nair Member (Judicial) Sp/

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