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2015 (12) TMI 153

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....e Respondent : Shri K J Kinariwala (AR) ORDER Per : Mr. M.V. Ravindran; This appeal directed against OIA OIA No. PJ/403/VDR-II/2012-13 dtd 23.1.2013. 2. Heard both sides and perused the records. On perusal of the records, I find that the issue is regarding rejection of refund claim of Rs. 89,000/- on the ground that it is hit by limitations as provided under Notification No. 17/2011-ST....