2021 (7) TMI 573

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..... he CESTAT in M/S. DYNAMIC TECHNO MEDICALS PVT. LTD. VERSUS COMMISSIONER OF CGST CENTRAL EXCISE [ 2021 (4) TMI 888 - CESTAT CHENNAI] where reliance placed in the case of Teknomec Vs. CGST CE, Chennai [ 2019 (7) TMI 1416 - CESTAT CHENNAI ] , where this Tribunal held that when claim has been filed within reasonable time from the date when appellant received intimation from SIPCOT, the refund ha .....

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..... mitation, which order was upheld vide impugned Order-in-Appeal No. 147/2019 (CTA-II) dated 29.05.2019. 3. After hearing both sides, I find that the issue involved in the above case is no more res integra as the same issue has been dealt with by the Chennai Bench of the CESTAT in : (i) M/s. Roop Automotives Ltd. v. Commr. of G.S.T. Central Excise, Chennai [2019 (370) E.L.T. 1676 (Tri. C .....

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