2021 (1) TMI 1345

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....ts Shri H.S. Brar, Authorised Representative for the Respondent ORDER The appellant is in appeal against the impugned order wherein the refund claim filed by the appellant has been dismissed as time barred. 2. The brief facts of the case are that on 29.06.2012, the appellant filed refund claim under Notification No. 11/2005-ST dated 19.04.2005 for the period April-June, 2012. The said ....

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....issioner (Appeals) who held that the refund filed by the appellant is time barred by limitation vide order dated 28.11.2018. Against the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that as the Revenue continued to contest the issue before this Tribunal and this Tribunal passed final order dated 11.3.2019. He also submits that as they have filed refund claim ....

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....eard the parties and considered the submissions. 6. It is fact on record that initially the refund claim was filed on 29.6.2012, the same was allowed by the Commissioner (Appeals) on 21.3.2016. Instead of sanctioning the refund claim, the revenue preferred to file appeal before this Tribunal and this Tribunal dismissed the appeal of the Revenue. Therefore, it is the duty of the Revenue that aft....