2019 (8) TMI 435

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e respondent P.C. 1. None appears for the respondent despite service. Affidavit of service is filed. 2. This motion has been taken out for stay of the order dated 11th December, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) pending final disposal of its appeal by this Court.   3. The appellant - Revenue has filed an appeal in this Court under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tribunal is granted, the applicant would be saddled with payment of interest on the delayed payment. 5. The issue in appeal is whether the time limit provided for refund by virtue of Notification dated 11th May, 2007 would apply even in cases of refund application being filed consequent of order of the Authorities which was admittedly passed before 11th May, 2007. Thus, the appeal was admitted ....