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TMI Blog2022 (2) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- There is no dispute that the appellant had filed the refund claim on 01/06/2017 for an amount of ₹ 12,25,023/-. Thereafter, on the audit query, the appellant had decided to reduce the refund claim and, therefore, withdrew the earlier claimed and thereafter claim for ₹ 7,92,262/- which is out of the total amount of ₹ 12,25,023/- for which earlier refund filed on 01/06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idering the others facts and issues such as unjust enrichment, etc but without going into the limitation - appeal allowed by way of remand. - Service Tax Appeal No. 12166 of 2019-SM - A/10194/2022 - Dated:- 21-2-2022 - RAMESH NAIR, MEMBER (JUDICIAL) Present For the Appellant : Shri S. Suriyanarayan, Advocate Present For the Respondent : Shri J.A. Patel, Superintendent (AR) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise, Surat-II vs United Phosphorous Ltd. - 2009 (233) E.L.T. 229 (Tri- Ahmd.) (2) M/s Fives India Engineering Projects Pvt. Ltd. vs Commissioner of CGST CE - 2019 (8) TMI 747- CESTAT, Chennai (3) Commissioner vs SPIC Ltd. - 2015 (318) ELT A178 (Mad.) (4) M/s GIL Shared Services Private Ltd. vs Assistant Commissioner of GST Central Excise Guindy Division - 2019 (8) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed and thereafter claim for ₹ 7,92,262/- which is out of the total amount of ₹ 12,25,023/- for which earlier refund filed on 01/06/2017. With this fact, I am of the view that since the appellant had filed the refund claim for amount of ₹ 12,25,023/- which was well within the stipulated time period of 01 year as prescribed under section 11B of Central Excise Act, 1944, the subse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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