2017 (11) TMI 2065

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....ndent. ORDER The appellant is in appeal against the impugned order wherein the refund claim has been rejected as time-barred. 2. The facts of the case are that, for the period October, 2010 to February, 2011, the appellant being merchant exporter filed application for refunds under Rule 5 of Cenvat Credit Rules, 2004 before the Commissioner of Central Excise & Customs, Rajkot on 3-5-2011 wherea....

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....ise Act, 1944. Aggrieved from the said order, the appellant is before me. 3. Heard the parties. The above narrated facts are not in dispute that for the period October, 2010 to February, 2011 the refund claims filed before the Central Excise and Customs, Rajkot on 3-5-2011. At the time of filing refund claim the receiving officer was duty bound not to receive the said refund claim if it is not pe....