TMI Blog2018 (10) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... etroleum and Natural Gas Regulatory Board, which was granted with retrospective effect and, therefore, it was on that date, that was the date for limitation for application for refund would arise - appeal dismissed - decided against Revenue. - CENTRAL EXCISE APPEAL No. - 54 of 2018 - - - Dated:- 11-7-2018 - Ms. Bharati Sapru And Mr Dinesh Kumar Singh, JJ. For The Appellant : Gaurav Mahajan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given under Explanation-B to Section 11-B of the Central Excise Act, 1944 while reckoning the relevant date in this case as the date of reduction in prices/charges of transportation post clearance of the goods? 3. Whether on the facts and in the circumstances of the case the Tribunal is justified while holding that the refund claim filed by the Respondent within one year from the date of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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