2022 (9) TMI 1057

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.... issue to be decided by me in this appeal is, whether the rejection of refund claim under Section 11B of the Central Excise Act, 1944, as made by the adjudicating authority which came to be upheld in the Order-in-Appeal is correct? 2. Heard Shri M. Karthikeyan, learned Advocate for the appellant and Ms. K. Komathi, Additional Commissioner for the Revenue, I have considered the rival contentions and have gone through the judgements relied upon during the course of the arguments. The relevant facts, which are un-disputed and relevant for my consideration, are as under:- * Appellant had sought the refund of Cenvat Credit availed on service tax paid on GTA services consequent to the Order-in-Original No. 26-28-DC dated 30.11.2019 and Order-i....

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....get the refund of Cenvat Credit reversed. * The refund claim filed by the claimant was forwarded to the Jurisdictional Range Officer, Ambattur -III Range, for causing necessary verification. * The Range Officer, vide letter O.C.No.84/2021 dated 30.04.2021 has submitted his verification report stating that the refund is hit by time bar as per the provisions of Section 11 B of the Central Excise Act, 1944. 3. A show cause notice dated 10.06.2021 was issued to which the appellant filed a detailed reply but, however, after considering the pleadings of the appellant, the adjudicating authority vide Order-in-Original No. 04/2021 (R) dated 05.08.2021, rejected the appellant's refund claim on the ground that the same was time barred under Sect....