2017 (2) TMI 384

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner (AR) for the appellant Shri S.P. Taikar, Consultant for the respondent Per: M V Ravindran: All these appeals are directed against Order-in-Appeal No: GOA/CEX/GSK/07 to 10/2012 dated 31/01/2012 passed by the Commissioner of Central Excise & Customs (Appeals), Goa. Respondent have also filed cross-objections. Since all the appeals raise a common question of law, they are being disposed off ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ttled by the Hon'ble High Court of Madras in the case of Commissioner of Central Excise v. Celebrity Designs India Pvt Ltd 2015 (321) ELT 221 (Mad.). 4. It is the case of the respondent's counsel that orders of the lower authorities are correct and question of time-limit does not arise in the case in hand as it is the refund of the duty paid on the inputs which are used for manufacture of goods e....