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2022 (9) TMI 1057 - AT - Central ExciseRefund Cenvat Credit availed on service tax paid on GTA services - rejection on the ground of time limitation - Section 11B of the Central Excise Act, 1944 - HELD THAT:- In the instant case, as found by the adjudicating authority, the Orders-in-Original came to be passed on 30.11.2019 and 30.12.2019, consequent to which the application for refund was filed by the appellant on 31.03.2021. The appellant in response to the show cause notice has taken support from the Order of the Hon’ble Apex court in Miscellaneous Application No. 665/2021 in SMW(C) No. 3/2020 dated 27.04.2021 whereby, taking judicial notice of the steep rise in COVID-19 Virus cases, the Apex Court has directed that the period(s) of limitation as prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand extended till further orders. It is also clear directions of the jurisdictional High court, the order of the Larger Bench in the case of M/S VEER OVERSEAS LTD. VERSUS CCE, PANCHKULA [2018 (4) TMI 910 - CESTAT CHANDIGARH], relied upon by the first Appellate Authority for denying the refund does not survive. The appeal has to be allowed by way of remand to the file of the adjudicating authority - Appeal allowed by way of remand.
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