COMMISSIONER OF CENTRAL EXCISE, RANCHI Vs. GILLOORAM GAURISHANKAR

JUDGEMENT

(1.) In this Tax Appeal, the following substantial question of law has been raised: -

(2.) Counsel for the appellant has relied upon the decision rendered by the Hon'ble Supreme Court reported in, 1987 (30) E.L.T. 641 (S.C.), wherein it has been held by the Hon'ble Supreme Court that if the refund claim is filed beyond the period of limitation, the same is liable to be rejected.

(3.) Counsel for the respondent submitted that no error has been committed by CESTAT while allowing the appeal preferred by the respondent vide order dated 26th February, 2007 [2007 (213) E.L.T. 528 (Tribunal)]. No substantial question of law is involved in this matter. The refund claim made earlier vide earlier letters has not been properly appreciated by the Department which are dated 25th May, 1989 and 4th July, 1989. Even otherwise also, refund claim was made on 22nd November, 1989 but it must have been received by the Department before 1 -2 days because the said application was dated 13th November, 1989, otherwise, the claim is hardly barred by a day or two. These aspects of the matter have been properly appreciated by the CESTAT while allowing the appeal preferred by the respondent and, hence, this appeal may not be entertained by this Court.