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TMI Blog2019 (11) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of a separate claim under Section 11B ibid. She has also gone farther, when she concludes that clause (ec) to Explanation B of Section 11B ibid would come to the rescue of the appellant. The appellant consciously filed its application for refund under Rule 5 ibid and even though there were no such directions by this Bench, it impressed upon the adjudicating authority to obtain an order and succeeded. The appellant taking a cue from the earlier order of this Bench that Rule 5 ibid could not be invoked, chose to file an application under Section 11B ibid. It is intriguing to find that no appeal was filed against the first order of this Bench which rejected the appellant s claim made under Rule 5. However, in the subsequent order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed; that subsequent appeal to this Bench was also rejected; that thereafter, they chose to file refund claim under Section 11B of the Central Excise Act, 1944 which was entertained by the adjudicating authority vide Orders-in-Original Nos. 63 64/2017 (R.F.) dated 31.10.2017 by sanctioning the refund; that the Revenue sought for review of the above Orders-in-Original and thereafter, filed appeals before the Commissioner (Appeals), who vide impugned orders has allowed the Revenue s appeals, etc. 3.2 He also drew my attention to the orders of this Bench in the appellant s own cases, in: (i) Final Order Nos. 40623-40624/2017 dated 13.04.2017; and (ii) Final Order No. 41548/2017 dated 10.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 11B ibid would come to the rescue of the appellant. The appellant consciously filed its application for refund under Rule 5 ibid and even though there were no such directions by this Bench, it impressed upon the adjudicating authority to obtain an order and succeeded. Albeit there were no such directions, when the assessee chose to file refund claim by invoking Section 11B ibid, the authority scrutinizing the above application is expected to verify the same and ensure that the application is in order, meeting the requirements of law in terms of limitation as well. 7. Thus, prima facie I am of the view that clearly the Order-in-Original cannot sustain and has rightly been set aside by the first appellate authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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