2022 (2) TMI 1075

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....espondent : Shri J.A. Patel, Superintendent (AR) ORDER This appeal is directed against Order in original no. CCESA-SRTAPPEAL- PS-114-2019-20 dated 31.05.2019 whereby the learned Commissioner (Appeals) has rejected the refund claim only on the ground of time bar. 2. Shri S. Suriyanarayan, learned counsel appearing on behalf of the appellant submits that initially the appellant had filed a ....

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....s Assistant Commissioner of GST & Central Excise Guindy Division - 2019 (8) TMI 825 Madras High Court 3. Shri J.A. Patel, learned Superintendent (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that since the first refund claim was withdrawn, therefore, the second refund claim should be treated fresh and that was fi....

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....bed under section 11B of Central Excise Act, 1944, the subsequent refund claim of Rs. 3 ST/12166/2019-SM 7,92,262/-must be treated as in continuation of the earlier refund as this amount is out of the total refund of Rs. 12,25,023/-. Therefore, the date of filing of refund claim should be reckoned as the claim of first filing of refund claim and not as per the date of filing the revised refund cla....