2017 (2) TMI 1316

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...., for the Appellant. ORDER By this central excise appeal, the appellant-department challenges the order of the Customs, Excise and Service Tax Appellate Tribunal, dated 17-6-2016 [2016 (344) E.L.T. 920 (Tri.-Mum.)], dismissing an appeal filed by the appellant-department and upholding the finding of the first appellate authority that the clearances made by the respondent-assessee to Internati....

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.... not justified in holding that the clearances made by the assessee to international competitive bidding could be considered as exports. 3. There is no merit in both the submissions made on behalf of the appellant-department. On a reading of the Notification No. 27/2012, dated 18-6-2012 on which great reliance has been placed by the appellant-department while canvassing that the claim shoul....

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....ause 3(b) were not considered by the department before raising the said ground. It is apparent from a reading of the notification, dated 18-6-2012 and the provisions of Section 11B of the Act that the refund claim could have been made before the expiry of one year from the relevant date. The finding of the Tribunal that the refund claim made by the respondent-assessee was not time barred is just a....