2018 (5) TMI 1805

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..... rdingly, impugned order is set aside and the matter is remanded back to the Adjudicating Authority to reconsider the issue afresh after following the principles of natural justice - appeal allowed by way of remand. - Appeal No. E/31214/2017 - A/30583/2018 - Dated:- 9-5-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) Shri N Ram Reddy, Advocate for the Appellant. Shri P. S. Reddy, Assista .....

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..... n for re-credit of the excess amount paid by them on the ground that initially they had debited the amount from CENVAT account. Both the lower authorities have rejected the refund claim only on the ground that it is hit by limitation as per the provisions of Section 11B of the Central Excise Act, 1944. 4. Learned Counsel brings to my notice in an identical issue, the First Appellate Authority b .....

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