2018 (10) TMI 1579

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....JERA (9399) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Department has filed this appeal challenging the judgement of Customs, Excise and Service Tax Appellate Tribunal dated 14.11.2017 raising following questions for our consideration: "1. Whether the Learned Tribunal was right in law to hold that the refund claim cannot be held as time barred though the refund clai....

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....acs on 07.05.2015. Such application was treated as application for refund of duty and since the same was beyond the period of limitation prescribed under section 11B of the Central Excise Act, rejected. Ultimately, in appeal, by the impugned judgement, the Tribunal held that such limitation would not be applicable since it was not a collection of tax but it was a collection of amount during the co....