2016 (5) TMI 610

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....i N.L. Ganapathi, Advocate, for the Petitioner. Shri Satish Kumar, Senior Standing Counsel, for the Respondent. ORDER CM No. 30042/2015 (for exemption) : Exemption allowed subject to all just exceptions. 2. The application is disposed of. CM No. 30043/2015 (for condonation of delay in refiling the appeal) 3. For the reasons stated in the application, the delay in refiling the appe....

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....e of Alar Infrastructures Pvt. Ltd., the CESTAT has as far as the appeal of the present appellant is concerned, rejected its appeal on the ground that the claim made by the appellant for refund of service tax was barred by limitation on a reading of Section 11B of the Central Excise Act, 1944 ('CE Act') with Section 83 of the Finance Act, 1994. 9. Just as in the case of Alar Infrastructures ....

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....lant with reference to Section 11B of the Act would not arise. This legal position has been made explicit in the context of a claim for refund under the Customs Act, 1962 in the decision of this Court in Hind Agro Industries Limited v. Commissioner of Customs - 2008 (221) E.L.T. 336 (Del.). In that decision the Court has discussed the legal position emerging from the decision of the Supreme Court ....