2020 (6) TMI 225

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....ashi Mathur, Advocate For the Respondent : Mr. H.S. Brar, Authorised Representative ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order, wherein the learned Commissioner (Appeals) has dismissed their appeal as time barred. 2. The facts of the case are that the appellant filed a refund claim for the Cenvat credit lying on their account after export of servic....

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....e learned Commissioner (Appeals) vide order dt. 16.03.2016; therefore, the refund claim was required to be sanctioned automatically but the Revenue, who did not follow the order of the learned Commissioner (appeals), therefore, they inadvertently filed the refund claim on 31.03.2017 and the same cannot be rejected as time barred. Therefore, the impugned order is to be set aside. 4. On the other....

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.... required to file the refund claim under Section 11B of the Central Excise Act, 1944 after the order passed by the learned Commissioner (Appeals) is against the provisions of law and both the authorities below are required to entertain the refund claim dt. 29.09.2008 and instead of considering the same, the adjudicating authority did not comply order dt. 16.03.2016 passed by the learned Commission....