Custom, Excise & Service Tax Tribunal
M/S Hi Choice International vs C.C., Ahmedabad on 11 January, 2018
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/11536/2016-SM [Arising out of OIA No AHM-EXCUS-003-APP-013-16-17 dated 11.05.2016 passed by Commissioner (Appeals) Ahmedabad] M/s Hi Choice International Appellant Vs C.C., Ahmedabad Respondent
Represented by:
For Appellant: Shri P. M. Dave (Advocate) For Respondent: Shri. L. Patra (A.R.) CORAM:
HONBLE M.V. RAVINDRAN, MEMBER (JUDICIAL) Date of Hearing/decision:11.01.2018 Final Order No. A/__10096_/2018 Per: M.V. Ravindran When this matter was called up Ld. Counsel submits that one of the issue involved in this appeal is regarding applicability of limitation in filing the refund claims. It is his submission that the issue as to whether the limitation as prescribed under Section 11B of the Central Excise Act, 1944 could be apply to the benefit of Notification No. 27/2012-CE for denying the refund claim as barred by limitation. It is his submission that identical issue is before the Honble Gujarat High Court in the case of Capital Packaging (P) Ltd.
2. Since one of the issues involved in this appeal is before the Honble High Court, the appeal is struck off from the cause list and is removed as disposed of for statistical purposes. Both the sides are at liberty to mention the matter and get the appeal listed for disposal on the conclusion of the issue by the Honble High Court. (Dictated and pronounced in the open court) (M.V. Ravindran) Member (Judicial) Neha 2 | Page E/11536/2016-SM