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2018 (7) TMI 527 - AT - Central ExciseRefund of unutilised CENVAT Credit - Time Limitation - Whether the refund claims filed by the appellant for the period October, 2014 to March,2015, can be said to be within limitation as per Section 11B of the CEA 1944, despite the fact that the same was filed by the appellant on 18/05/2016? - N/N. 27/2012-CX. (N.T.) dated June 18, 2012. Held that:- Subsequent upon order dated 08/05/2015 having been received by them on 25/05/2015 which cleared the confusion involved in the matter, the appellant had filed the claims pertaining to the period July, 2014 to March, 2015 (which is subject matter of present Appeal) on 18/05/2016 i.e. within one year of receipt of the order from the Central Excise Authorities for the earlier period - the refund claims filed by the appellant is within limitation prescribed under Section 11B of the CEA, 1944, if the period spent in pursuing remedies before wrongful authorities is excluded. Since the appellant has raised new grounds before this Tribunal for the first time which needs verification and determination and for that matter the appeal has to be remanded back to the original authority for denovo adjudication of the issues raised in the light of new facts - appeal allowed by way of remand.
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