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2018 (5) TMI 2049 - AT - Central ExciseSeeking Restoration of the Appeal - Ex-parte order - time limitation - HELD THAT:- This Tribunal taking note of the facts and circumstances of the case arrived at the conclusion that the refund claim filed by the appellant issued on 12.03.2013, is hit by limitation, as prescribed under sub-Section (ec) of Section 11B of CEA, 1944. Since, the issue has been decided on merit, recalling the order and substitute it with a different view would result into review of the order, a power not vested on this Tribunal under the statute. Application dismissed.
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