2018 (2) TMI 1669

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....ra, AR ORDER Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against the OIA No.CCESA-VAD(APP-II)/SSP-009/2014-15 dated 28.11.2014 passed by Commissioner (Appeals) of Central Excise, and Service Tax-Vadodara-II. 3. Briefly stated the facts of the case are that pursuant to the order No.A/746-747/WZB/AHD/2012 dated 11.05.2012, the appellant became eligible to refund ....

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....ause notice was issued to them proposing rejection of the refund claim on the ground of limitation prescribed under Section 11B of CEA, 1944. On adjudication, the refund claim was rejected as barred by limitation. Aggrieved by the said order, they filed an appeal before the Ld. Commissioner (Appeals), who inturn, rejected their appeal. Hence, the present appeal. 4. Ld. Chartered Accountant Shri....

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....he findings of the Ld. Commissioner (Appeals). 6. I find that the order of the Tribunal was passed on 11.05.2012 and communicated to the appellant on 14.06.2012. The appellant thereafter wrote a letter to the department to re-credit/refund of the amount deposited during the course of proceedings before various forums. Undisputedly in response to the said claim, the department directed the appel....