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2019 (2) TMI 561 - AT - Central ExciseMaintainability of appeal - Refund claim - time barred - Whether without filing the appeal against the orders of sanctioning the refund claim into Cenvat credit account, the appeal is maintainable before this Tribunal or not? - Held that:- In this case due to introduction of Central Goods & Service Tax Act, 2017, the appellant is entitled to claim the refund in cash and the appellant after giving refund claim into Cenvat credit account, approached to the adjudicating authority for modification of the order. When the appellant has approached the adjudicating authority for modification, it means that the appellant has not agreed with the adjudication order and when request for modification in adjudication order has been entertained and rejected and the same has been appealed against, in that circumstance, it is concluded that the appellant has challenged the adjudication order of refund claim - the appeal filed before the Ld. Commissioner (Appeals) is maintainable. Whether the appeal filed by the appellant before the Ld. Commissioner (Appeals) against the order of rejection of their request dt. 28.03.2018 is barred by limitation or not? - Held that:- Against the adjudication order, the appellant approached to the adjudicating authority for the modification of the same. Therefore, the time consumed by the adjudicating authority is required to be deducted from the time of filing the appeal before the Commissioner (Appeals). If same is deducted, then the appeal filed before the Commissioner (Appeals) is within time - the appeal filed by the appellant before Ld. Commissioner (Appeals) is within time. Refund allowed - appeal allowed - decided in favor of appellant.
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