Excise Duty Refund Denied Due to Time Limits; Misapplication of Clause (ec) Overturned for Export-Related Refund.

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....Refund of excise duty paid - denial on the ground of time limitation - The Commissioner (Appeals) has wrongly invoked the provision of Clause (ec) for denying the refund on the ground that the refund has arisen on account of the order passed by the Commissioner in appeal whereas in fact the refund has arisen on account of export of goods and the Department having accepted the order of the Commissioner (Appeals) dated 27/07/2015 should have refunded the amount in cash to the appellant. - AT....