TMI Blog2023 (10) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11B of Central Excise Act, 1944 - HELD THAT:- The original authority and appellate authority have held that the refund claim was filed beyond the limitation prescribed by Section 11B of Central Excise Act, 1944 - On perusing the impugned order-in-appeal it is noted that learned Commissioner (Appeals) has followed the ruling by Hon ble Supreme Court in the case of COLLECTOR OF CE., CHANDIGAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RWAR, MEMBER (TECHNICAL) Appearance: For the Appellant : Shri Vasant Bhat, Chartered Accountant, For the Respondent : Shri S.B.P. Sinha, Superintendent, Authorised Representative Brief facts of the case are that on 25.03.2019, appellant submitted a claim for refund of service tax of Rs. 17,98,429/-. Appellant had entered into a Memorandum of Understanding with M/s. Amar Buil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before Commissioner (Appeals). The said appeal was decided through the impugned order-in-appeal. Learned Commissioner (Appeals) upheld the order of the original authority rejecting the refund claim. Aggrieved by the said order, appellant is before this Tribunal. 2. Heard the learned Chartered Accountant on behalf of the appellant. Learned Chartered Accountant has submitted that in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case and submissions made. I note that the original authority and appellate authority have held that the refund claim was filed beyond the limitation prescribed by Section 11B of Central Excise Act, 1944. I have perused the impugned order-in-appeal and I note that learned Commissioner (Appeals) has followed the ruling by Hon ble Supreme Court in the case of Collector of Central Excise, C ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
