2025 (11) TMI 839

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....avan Kumar, Authorised Representative for the Respondent. ORDER PER: A.K. JYOTISHI On call, nobody appeared on behalf of the appellant. We find that this being an old matter and on last two occasions nobody has appeared, therefore, we intent to proceed on the basis of materials available on record. 2. The issue, in brief, is that the appellant being a 100% EOU had filed refund claim un....

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....r of the Original Sanctioning Authority rejecting the refund and dismissed the appeal. The appellants are in appeal against the said order of the Commissioner (Appeals) dated 12.09.2013 (impugned order). 3. We find that the short question for determination in this appeal is whether time limit, as prescribed under Section 11B, would be applicable in respect of this refund or otherwise. We find t....

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....oration of Telangana Ltd., Vs CCT, Hyderabad- GST [2024 (10) TMI 222 - CESTAT, Hyderabad] iii) CCE Vs GTN Engineering [2011 (8) TMI 960 - Madras High Court] iv) Suretex Prophylactics India Pvt Ltd., Vs CCE, Cus & ST, Bangalore-I [2020 (5) TMI 225 - Karnataka High Court] v) Union of India & Others Vs Uttam Steel Ltd., [2015 (5) TMI 214 - SC] vi) IFGL Refractories....