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2015 (11) TMI 1258 - CESTAT AHMEDABAD

2015 (11) TMI 1258 - CESTAT AHMEDABAD - TMI - Denial of refund claim - Technical Testing and Analysis Service - Held that:- After considering the amount itself and the grounds on limitation, we find that the impugned order is liable to upheld on limitation without going into merit - we upheld the impugned order on limitation. The appeal filed by the Revenue is rejected - Decided against Revenue. - Appeal No. ST/152/2008, Application No. ST/Cross/68/2008 - Dated:- 24-9-2015 - P K Das, Member (J) .....

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ection 65(105) of the Finance Act, 1994. The Adjudicating authority rejected the refund claim on merit and limitation. The Commissioner (Appeals) set aside the Adjudication order on both the score i.e., on merit and limitation. 3. Both the sides argued at length. After considering the amount itself and the grounds on limitation, we find that the impugned order is liable to upheld on limitation without going into merit. For the proper appreciation, the findings of the Commissioner is reproduced b .....

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