M/S.K.L.R.Chit Funds Pvt Ltd., v. The Principal Commissioner Of Gst And Central Excise ,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 06.08.2019

CORAM

THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN C.M.A.No.2452 of 2019 K.L.R.Chit Funds Private Limited rep.by R.Maruthachala Moorthi Managing Director, Sastri Road Ram Nagar, Coimbatore-641 009.

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Appellant -VsThe Principal Commissioner of GST and Central Excise, Coimbatore-641 018.

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Respondents Prayer : Civil Miscellaneous Petition filed under Section 35 of Central Excise Act against the final order No. 42603/2018 dated 04.10.2018 passed by the Central Excise and Service Tax Appellate Tribunal(CSETAT) Chennai which was received on 23.10.2018.

For Appellant : Ms.Naveena D For Respondents: Mr.G.Rajagopalan, Additional Solicitor General Assisted by M/s.K.S.Ramaswamy, Central Government Standing Counsel

J U D G M E N T

(Judgment of the Court was delivered by DR.VINEET KOTHARI, J.) Learned Additional Solicitor General submits that the refund in question was made to the appellant assessee and therefore the impugned order of the learned Tribunal dated 04.10.2018 may be set aside.

2. Learned counsel for the assessee does not dispute this position and submits that the respondent Revenue Department has issued refund order in favour of the appellant assessee and accordingly the appellant assessee K.L.R.Chit Fund Private Limited has received the cheque bearing No.648719 dated 26.07.2019 for Rs.3,04,983/-.

3. In view of the aforesaid submissions made by the learned Additional Solicitor General and the learned counsel for the appellant assessee, the impugned order of the Tribunal dated 04.10.2018, dismissing the appeal filed by the assessee only on the ground of delay in making the appeal, is hereby set aside and the Civil Miscellaneous Appeal is disposed of. No costs. s/d- Assistant Registrar(CO) True Copy Sub-Assistant Registrar To 1.The Principal Commissioner of GST and Central Excise, Coimbatore-641 018.

2. Customs Excise & Service Tax Appellate Tribunal, No.26, Shastri Bhavan Annexe Building, Haddows Road, Chennai - 600 006. +1 CC to Mr.K.S. Ramasamy, Advocate sr 66988. +1 CC to Mr.S.Durairaj & Naveen,Advocate sr 66987. C.M.A.No.2452 of 2019 BP(CO) SP(16/09/2019)