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TMI Blog2018 (8) TMI 1801X X X X Extracts X X X X X X X X Extracts X X X X ..... ing been once found to be eligible for exemptions and refund of duty paid, denial of benefit of exemption and refund on the ground of delay, in our considered opinion, will cause grave injustice which cannot be permitted. Appeal allowed - decided in favor of appellant. - Appeal No. E/76509/2018 - Order No. FO/76588/2018 - Dated:- 31-8-2018 - HON BLE SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r submitted refund claims for the period from September, 2011 to April, 2017 on 21.03.2017, 07.04.2017 and 05.05.2017 in terms of Notification No. 20/2007-Central Excise dated 25/04/2007, as amended by Notification No. 20/2008-Central Excise dated 27/03/2008, for the Service Tax amounting to ₹ 36,28,814/-. The adjudicating authority had sanctioned the refund claimed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, I find that the Commissioner (Appeals) has held that the assessee is not eligible for refund of ₹ 33,01,778.00 because the refund claims submitted by the appellant herein are beyond the prescribed time limit and is liable to be rejected as barred by limitation. The Learned Counsel for the assessee has relied upon the decision of the Hon ble Guwahati High Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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