2014 (11) TMI 1132

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....s.Bhuvneshwari Pathak, Advocate O R D E R We have examined the impugned order dated 13.05.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal (?Tribunal?, in short). After noticing the facts, in paragraphs 7 and 8, the Tribunal has observed: 7. I do not agree with the learned advocate that the Revenue authorities are not required to look into the limitation aspect. Admitted....

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....the office. In my view, the above findings are self-contrary. On one hand the Asstt. Commissioner is accepting the presence of the refund claim application in the office record and on the other hand has observed that the same does not show the receipt. If the same was actually not filed by the appellant, I really fail to understand as to how the said letter travelled up to the concerned file and f....