TMI Blog2021 (3) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed, 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. - CENTRAL EXCISE APPEAL No. - 2 of 2021 - - - Dated:- 17-3-2021 - Hon'ble Mrs. Sunita Agarwal And Hon'ble Deepak Verma, JJ. For the Appellant : Pooja Talwar For the Respondent : Ashok Singh ORDER Heard learned counsel for the parties and perused the record. The present appeal is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption Scheme, as aforesaid, was pressed. The Commissioner (Appeals), however, had simply ignored the said plea while rejecting the refund claim being time barred i.e. having been filed beyond time limit specified under Section 11B of the Central Excise Act. In appeal the Custom Excise and Service Appellate Tribunal, had conveniently by-passed the said issue. The contention of the learned counsel for the appellant is that, in case, on the material produced by the appellant, it is found entitled for benefit of Mega Exemption Scheme, the limitation prescribed in Section 11-B of the Central Excise Act, 1944 would not be attracted. Learned counsel for the revenue, however, defended the orders impugned saying that the issue being raised he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 above 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. While setting aside the order dated 19.06.2019 passed by Commissioner (Appeals) as also the order dated 20.02.2020 passed by the Customs, Excise and Service Tax Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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