2017 (1) TMI 653

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.... Heard both sides. 2. This is an appeal filed against OIA No. PJ/24/VDR-II/2013-14 dated 11/04/2013 passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax-VADODARA-II. 3. Briefly stated the facts of the case are that the appellant had filed rebate claims for Rs. 17,81,396/- in April 2010. The Adjudicating Authority returned the claim on the ground of limitation prescrib....