2019 (1) TMI 1539

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Jindal The appellant is in appeal against the impugned order when refund claim has been rejected as time barred in terms of Section 11B of Central Excise Act, 1944. 2. The facts of the case are that the appellant was engaged in transportation of potatoes (agriculture product) and was paying service tax on transportation service which was not liable to be paid by them. Later on realization, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der dt. 02.11.2018 observed as under:- "5. I have gone through the judicial pronouncements relied upon by the Ld. AR. All these judicial pronouncements pertains either the old rules or the order of this Tribunal but the appellant has produced the latest decision on the Hon'ble Delhi High Court dated 23.08.2018 the latest decision on the issue, therefore, I following the decision of the Hon'ble D....