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2015 (9) TMI 210 - CESTAT BANGALORE

2015 (9) TMI 210 - CESTAT BANGALORE - TMI - Denial of refund claim - Bar of limitation - Held that:- Commissioner (Appeals) has not discussed the issue relating to limitation and in the interim order passed by this Tribunal, in the case of Apotex Research Ltd & Others [2015 (3) TMI 346 - CESTAT BANGALORE], this issue has been dealt with and it has been laid down as to how the time limit has to be calculated for the purpose of sanction of refund under Rule 5 of CENVAT Credit Rules 2004. - Matter .....

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d which involve the same orders-in-original as the above mentioned cases and are numbered as ST/1491-1493/2011 and it has been requested that those appeals may be listed for hearing. 2. The learned A.R. submits that the orders-in-appeal under challenge has considered appeals filed in respect of five orders-in-original and the five appeals that are listed today arise as a result of the same order-in-original. Therefore, there may not be any harm in deciding the appeals before the Tribunal without .....

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Ranka reported in [2012 (284) E.L.T. 185 (Kar.)] and CCE & ST, Bangalore Vs. Mico Ltd. [2012 (281) E.L.T. 680 (Kar.)]. 4. As regards Appeal No. 1497/2010, learned A.R. submits that the original authority had rejected the refund claim on two grounds. The first ground was that a portion of the refund claim was time-barred. He submitted that the refund claim was for the period from April 2006 to March 2008 and the refund claim was filed on 17.7.2008 and therefore the original authority had reje .....

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