Refund of amount appropriated during the pendency of appeal before the CESTAT - any claims made as a...

Refund of amount appropriated during the pendency of appeal before the CESTAT - any claims made as a consequence of Appellate Order/(s) will have to pass through the rigours of (ec) ibid. - The application for refund here is filed on 14.08.2020, which is clearly after the prescribed period of one year from the relevant date as prescribed under (ec) of Explanation (B) to Section 11B of the Central Excise Act, 1944 and hence, the appellant does not pass through the rigours of the specific provision under (ec) ibid - AT .....

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