2022 (11) TMI 746

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....tive 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 2017 and April 2017 to June 2017 on the ground....

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....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 was submitted before the Tribunal, the same canno....