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2021 (3) TMI 846 - HC - Central ExciseRejection of refund claim - time limitation u/s 11B of the Central Excise Act, 1944 - claim of the appellant regarding applicability of Entries No.12(a) and 12(c) of the Mega Exemption Notification No.25/2012-ST dated 20.06.2012 is ignored - HELD THAT:- While dealing with the appeal, the second ground of challenge, had not been adverted to. This issue has also not been adjudicated by the Custom Excise and Service Appellate Tribunal - There is no adjudication on the issue that, in case, the exemption sought by the appellant under the Mega Exemption Scheme is allowed, the limitation for refund claim under Section 11B of the Act would not come into play. On the limited issue to examine the claim of the appellant seeking for benefit of the Mega Exemption Scheme, the matter is liable to be relegated to the Commissioner (Appeals), as the validity of the finding on the said issue in the order of rejection dated 13.3.2019 has to be examined by him - appeal allowed by way of remand.
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