2018 (2) TMI 722

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..... n of refund claim on the ground of limitation will not hold good and the application should merit consideration for grant of refund - the matter is required to be adjudged in the light of the above mentioned decision - appeal allowed by way of remand. - ST/860/2012-CU[DB] - ST/A/70049/2018-CU[DB] - Dated:- 2-1-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Te .....

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..... ced reliance upon following decisions: (1) Mahindra Engineering Service Ltd. Versus commissioner of Central Excise, Pune-I reported at 2015 (38) S.T.R. 841 (Tri. - Mumbai); (2) Commissioner of Central Excise, Customs Service Tax, Visakhapatnam-I Versus Divis Laboratories Ltd. reported at 2014 (36) S.T.R. 398 (Tri. - Bangalore); (3) Jubilant Infrastructure Ltd. Versus Commissioner of Cen .....

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