2020 (11) TMI 723

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....k Gupta, Advocate, for the Appellant. Shri Arul C. Durairaj, Authorized Representative, for the Respondent. ORDER [Order per : Sulekha Beevi C.S., Member (J)]. - The issue arising for consideration in this appeal is with regard to the refund that has been rejected on the ground of being time-barred. 2. On behalf of the appellant, the Learned Advocate Shri Abishek Gupta appeared an....

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....ribunal in the appellant's Cuddapah Unit reported in 2019 (11) TMI 488 - CESTAT HYDERABAD. 3. The Learned Authorised Representative Shri Arul C. Durairaj appeared for the department. 4. On taking note of the fact that the refund claim has been first presented on 31-3-2010, the refund sanctioning authority has erred in computing the time-limit reckoning 16-8-2011 as the date of fili....