2015 (9) TMI 210

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....t : None ORDER Per: B S V Murthy: Nobody is present on behalf of the respondents and there is a request for adjournment by the learned counsel for the respondent. Further, it has also been stated in the adjournment request that three more appeals have been filed which involve the same orders-in-original as the above mentioned cases and are numbered as ST/1491-1493/2011 and it has been req....

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....ka in the case of Commissioner of Income Tax, Bangalore Vs. Ranka & Ranka reported in [2012 (284) E.L.T. 185 (Kar.)] and CCE & ST, Bangalore Vs. Mico Ltd. [2012 (281) E.L.T. 680 (Kar.)]. 4. As regards Appeal No. 1497/2010, learned A.R. submits that the original authority had rejected the refund claim on two grounds. The first ground was that a portion of the refund claim was time-barred. He sub....

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....ld consider the issue afresh. Therefore, he submits that the matter may be remanded to the original authority to consider the issue afresh. 6. I find that Commissioner (Appeals) has not discussed the issue relating to limitation and in the interim order passed by this Tribunal, in the case of Apotex Research Ltd & Others Interim Order Nos. 79 to 152/2014 dated 18.09.2014, this issue has been de....