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TMI Blog2018 (8) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund applications as per the statutory provisions. In terms of well laid principles of law that the time limit should be strictly adhered to for consideration of the refund application and that the same has not been complied with by the applicant, rejection of the refund applications by the authority below cannot be interfered with by the Tribunal. Appeal dismissed - decided against appellant. - APPEAL NO. ST/85683 & 85686/2018 - ORDER NO. A/86994-86995/2018 - Dated:- 26-7-2018 - HON BLE SHRI S K MOHANTY, MEMBER (JUDICIAL) Shri G.P. Pingle (Consultant) for Appellant Shri M.K. Sarangi, Jt. Commissioner (AR) for Respondent ORDER Per : S. K. Mohanty These appeals are directed against the impugned orders da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of limitation of one year, as provided under Section 11B of the Act. On appeal, the Learned Commissioner (Appeals) has upheld rejection of the refund applications entirely on the ground of limitation. For arriving at the conclusion that the refund applications cannot be entertained on the ground of limitation, the Learned Commissioner (Appeals) has relied upon the judgment of Hon'ble Supreme Court in the case of Miles India Limited Vs. Assistant Collector of Customs 1987 (30) ELT 641 (SC) and Assistant Collector of Customs Vs. Anam Electrical Manufacturing Company 1997 (90) ELT 260 (SC). 3. The Learned Consultant appearing for the appellant submits that by virtue of notification dated 20.06.2012 and 01.04.2013, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limit of one year from the relevant date, the said claim has rightly been rejected by the authorities below. In support of his stand that the statutory time limit has to be strictly adhered to for filing the refund applications, the Learned DR has relied upon the Larger Bench decision of this Tribunal in the case of Veer Overseas Ltd. Vs. Commissioner of Central Excise, Panchkula 2018-TIOL-1432- CESTAT-CHD-LB. 5. Heard both sides and perused the case records. 6. On perusal of the refund applications filed by the appellant, I find that the same were filed under the provisions of Section 11B of the Central Excise Act, 1944, with the request to the refund sanctioning authority for condonation of delay, on the ground that the Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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