Appellate Tribunal allows appeal, sets aside order for late refund claim. Time limit provision not applicable to consequential refunds.

The Appellate Tribunal CESTAT, New Delhi allowed the appeal, setting aside the impugned order, as the respondent did not file a refund claim within six months from the relevant date of the Tribunal order, ruling that the time limit provision in Section 11B does not apply to consequential refunds.

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The Appellate Tribunal CESTAT, New Delhi allowed the appeal as the respondent failed to file a refund claim within six months from the relevant date of the Tribunal order, stating that the time limit provision in Section 11B does not apply to consequential refunds. The impugned order was set aside.

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