2017 (3) TMI 1005

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... discretion, no point of law would arise at this stage as sought to be canvassed - the appeals on merits cannot be accepted since the question is neither decided by the Tribunal nor would arise for consideration in the present appeals and the appeal deserve to be dismissed - appeal dismissed - decided against appellant. - C.E.A.NOs. 58/2016 & 5-7/2017 - - - Dated:- 13-3-2017 - MR. JAYANT PATEL A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ended that the claim of refund is barred by proviso to Section 11B of the Central Excise Act, 1944 which is also applicable to the refund of service tax. He submitted that this Court in the case of mPORTAL INDIA WIRELESS SOLUTIONS P. LTD vs. C.S.T. BANGALORE (2012(27) S.T.R. 134 (Kar.) has made an observation that limitation provided under Section 11B of the Central Excise Act, 1944 does not a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X