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TMI Blog2022 (9) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... teep rise in COVID-19 Virus cases, the Apex Court has directed that the period(s) of limitation as prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not, shall stand extended till further orders. It is also clear directions of the jurisdictional High court, the order of the Larger Bench in the case of M/S VEER OVERSEAS LTD. VERSUS CCE, PANCHKULA [ 2018 (4) TMI 910 - CESTAT CHANDIGARH] , relied upon by the first Appellate Authority for denying the refund does not survive. The appeal has to be allowed by way of remand to the file of the adjudicating authority - Appeal allowed by way of remand. - E/40395 of 2022-SM - FINAL ORDER No. 40326/2022 - Dated:- 22-9-202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 LTUC/71/2017 AC Dated 29.05.2017 April 2015 to March 2016 Rs. 15,37,071/- 2 LTUC/72/2017 AC Dated 29.05.2017 April 2016 to March 2017 Rs. 16,30,103/- 3 20/2019 (suptd.) dated 0504.2019 April 2017 to June 2017 Rs. 3,67,350/- 4 SOD No. 1/2019 (Supdt.) dated 05.04.2019 April 2017 to June 2017 Rs. 20,528/- Show cause notices were kept under call book as the department had filed an appeal in the similar issue befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant s refund claim on the ground that the same was time barred under Section 11 B of the Central Excise Act, 1944. Against the said rejection the appellant preferred an appeal before the First Appellate Authority, who vide impugned Order-in-Appeal dated 11.04.2022 also having rejected the same, the present appeal has been filed before this forum. 4. Admittedly, the rejection of refund claim has been made only on the ground that the appellant s claim was time barred. In the instant case, as found by the adjudicating authority, the Orders-in-Original came to be passed on 30.11.2019 and 30.12.2019, consequent to which the application for refund was filed by the appellant on 31.03.2021. The appellant in response to the show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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