2022 (11) TMI 746

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.... P. K. Acharya, Authorized Representative for the Respondent ORDER Per: S.K. Mohanty This appeal is directed against impugned order dated 23.10.2019 passed by the learned Commissioner of Central Excise and Service Tax (Appeals), Raigad. Vide the impugned order, the first appellate authority has rejected the refund application filed by the appellant for the period January 2017 to March 201....

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....for fresh induction of the employees). Thus, he stated that refund applications filed for the period January 2017 to June 2017 are not barred by limitation of time and the appellant should be entitled for the benefit as provided under Notification No. 12/2013 dated 01.07.2013. 3. On the other hand, learned AR appearing for the Revenue submitted that since for the first time the working sheet wa....

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....lant. I find force in the submission of the appellant that the date of payment of premium is specifically to be examined by the original authority for ascertaining the fact regarding the time bar aspect as provided in the said notification for grant of the refund benefit. 6. Therefore, by setting aside the impugned order, the matter is remanded to the original authority for recording a fresh fi....