JUDGMENT

Gopal Krishan Vyas, J. - The instant central excise appeal has been filed by the appellant/assessee under Section 35 G of the Central Excise Act, 1994 read with Section 83 of the Finance Act, 1994, so as challenge the order No.ST/A54337/2017-CU (DB) dated 26.04.2017 in STA No.152/2011 (DB) passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT).

2. Briefly stated, the facts of the case are that the Assistant Commissioner vide its order dated 07.10.2009 denied the refund claim filed by the appellant, and being aggrieved by the said order, the appellant preferred an appeal before the Commissioner Customs & Central Excise (Appeals), Jaipur-II, Jaipur. The learned Commissioner (Appeals) after going through the submissions made by the appellant rejected the said appeal vide order dated 27.10.2010. Being aggrieved and dissatisfied with the order dated 27.10.2010, the appellant further preferred an appeal before the learned CESTAT, New Delhi and the learned CESTAT, New Delhi by final order dated 26.04.2017 rejected the appeal filed by the appellant, which is under challenge in this appeal.

3. The appellant is claiming exemption for refund under the Notificat