JUDGMENT :

SANDEEP MEHTA, CJ.

1. This appeal under Section 35G of the Central Excise Act, 1944, is directed against the judgment and Order No. FO/75044/2018, dated 12.01.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as “CESTAT”) Kolkota, in Appeal No. E/75528/2015-SM, whereby the appeal preferred by the appellant herein against the order dated 29.12.2014, passed by the appellate authority, i.e. Commissioner (Appeals), Customs, Central Excise and Service Tax, Guwahati, in Appeal No. 46/SH/CE(A)/GHY/2015 was dismissed. The appellant herein preferred the said appeal before the appellate authority to challenge the order of the jurisdictional adjudicating authority dated 08.08.2012, whereby the application dated 08.01.2012 filed by the appellant herein claiming refund of central excise duty paid for the period from July, 2010 to February, 2012 under the exemption notification dated 25.04.2007 was partly allowed and partly denied.

2. The short issue involved in this appeal is whether the excise duty refund claimed on behalf of the appellant under the exemption notification dated 25.04.2007 for the period from July, 2010 to February, 2012 was liable to be rejected on the ground of being time barred. The claim for refund was laid by the appellant herein on the basis of Paragraph 3(a) of the Notification No. 20/2007-Central Excise, dated 25th April, 2007 issued by the Government of India, Ministry of Finance, exempting the goods specified in the First Schedule to the Central Excise Tariff Act, 1985, from the duty of excise leviable thereon under the said Act equivalent to the amount of duty paid by the manufacturer of exempted goods other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2004. Paragraph 3(a) of the Exemption Notification dated 25.04.2007 is extracted herein-below for the sake of ready reference:

“3. (a) The manufacturer shall submit a statement of the duty paid other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2004, to the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, by the 7th of the next month in which the duty has been paid other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2004.”

3. The appellant herein, started manufacturing specified goods in the North Eastern area covered by the Exemption Notification dated 25.04.2007 and after acquiring the required eligibility certificate, submitted an application dated 08.01.2012 claiming refund of excise duty paid for the period from July, 2010 to February, 2012 in terms of the exemption notification which stipulated that manufacturing units located in the North Eastern region of India would be exempted from paying excise duty leviable on the specified goods as is equivalent to the amount of duty paid by the manufacturer of goods other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2004.

4. The adjudicating/jurisdictional authority, i.e. Deputy Commissioner, Central Excise and Service Tax, Nagaon Division, vide order dated 08.08.2012 accepted the refund claim of the appellant only for the months of January and February, 2012 and rejected the claim for the prior period observing that the same was time barred by virtue of Clause 3(a) of the Notification dated 25.04.2007. The said order dated 08.08.2012 passed by the adjudicating authority was carried by the appellant in appeal to the Commissioner (Appeals), Customs, Central Excise and Service Tax, Guwahati. The appeal filed by the appellant herein was rejected by the appellate authority vide order dated 29.12.2014. The Central Excise and Service Tax Appellate Tribunal (CESTAT) also rejected the appeal of the appellant vide order dated 12.01.2018, which is impugned in this C. Ex. Appeal.

5. Mr. K.N. Choudhury, learned senior counsel representing the appellant urge