2018 (5) TMI 1622

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....espondent ORDER Per : S.S. Garg The present appeal has been filed by the Revenue against the impugned order dt. 25/10/2016 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has remanded the matter to the original authority for fresh adjudication after giving specific directions. Aggrieved by the order of remand, the Department has filed the present appeal. 2.  Briefly ....

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....one year from the relevant date as specified in Section 11B of the CEA which in fact means one year from the date of issuance of export invoice, however, he observed that the refund claim is filed in respect of exports pertaining to a quarter and since the statutes permits the assessee to file the claim per quarter and therefore the cut of date to file the refund claim in terms of Section 11B has ....

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....ted that the Commissioner(Appeals) has wrongly relied upon the decision in the case of GTN Engineering (l) Ltd. cited supra. 5.  On the other hand, the learned counsel for the respondent defended the impugned order and submitted that the Commissioner(AppeaIs) has rightly remanded the matter to the original authority to consider the relevant date as the last day of the quarter in which FIRCs ....