2018 (3) TMI 711

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....DER Mrs.Hema Muralikrishnan, learned Senior Panel Counsel accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner has filed these writ petitions challenging the Ordersin- Original dated 31.1.2017, by which, the petitioner's claim for refund was rejected as time barred. 3. It may not be necessary for this Court to make....

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....at the Commissioner of Appeals was right in ordering refund to the assessee. The Revenue has not preferred further appeal to this Court against that order. Further, the order of the Tribunal has attained finality. With these facts, the petitioner submitted two applications dated 04.8.2016 for refund of the accumulated CENVAT claim. Those applications were rejected by the impugned orders as being t....