https://www.taxtmi.com/caselaws?id=773843 The Tribunal held that Revenue's appeals under Section 35E(2) of Central Excise Act, 1944 against refund orders under Notification No.17/2009-ST were maintainable and timely filed. The Commissioner (Appeals) had incorrectly rejected appeals on limitation grounds, arguing Section 83 of Finance Act, 1994 did not incorporate Section 35E(2). The Tribunal found appeals were filed within three months of receiving orders and that the Notification's procedural requirements mandated appeals under Central Excise Act framework. The matter was remanded for consideration on merit following natural justice principles. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773843 The Tribunal held that Revenue's appeals under Section 35E(2) of Central Excise Act, 1944 against refund orders under Notification No.17/2009-ST were maintainable and timely filed. The Commissioner (Appeals) had incorrectly rejected appeals on limitation grounds, arguing Section 83 of Finance Act, 1994 did not incorporate Section 35E(2). The Tribunal found appeals were filed within three months of receiving orders and that the Notification's procedural requirements mandated appeals under Central Excise Act framework. The matter was remanded for consideration on merit following natural justice principles. Case-Laws Central Excise Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773843