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TMI Blog2018 (5) TMI 2049X X X X Extracts X X X X X X X X Extracts X X X X ..... mstances of the case arrived at the conclusion that the refund claim filed by the appellant issued on 12.03.2013, is hit by limitation, as prescribed under sub-Section (ec) of Section 11B of CEA, 1944. Since, the issue has been decided on merit, recalling the order and substitute it with a different view would result into review of the order, a power not vested on this Tribunal under the statute. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng vs. UOI - 2017 (351) ELT 131 (Guj.). 4. Per contra, the Ld. AR for the Revenue has submitted that this Tribunal considering the principle of law applicable to the facts of the case, inasmuch as, whether the limitation prescribed under Section 11B of CEA, 1944 is applicable to the refunds arose out of the judgement or order or direction of the appellate authority, appellate Tribunal or any Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Ld. A.R for the revenue. This Tribunal taking note of the facts and circumstances of the case and the principle of law settled on the issue as referred to in the said judgement, arrived at the conclusion that the refund claim filed by the appellant, consequent to the judgement of this Tribunal dated 26.09.2011 issued on 12.03.2013, is hit by limitation, as prescribed under sub-Section ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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