JUDGMENT :

(Ritu Bahri, CJ.) :

The appellant – M/s Sara Sae Pvt. Ltd., has come up in the appeal seeking quashing of the impugned order dated 01.07.2016, passed in Central Excise Appeals, passed by the CESTAT, New Delhi, Annexure no.11 to the appeal. Further prayer is made to allow the refund of Rs.21,09,929/- with appropriate interest under section 11BB of the Act.

2. The appellant - M/s Sara Sae Pvt. Ltd, is registered with the Central Excise Department bearing Registration No.AAACS6857 I XM 002, for manufacturing of oil field equipment, machinery and parts thereof, falling under Chapter 84 of the Central Excise Tariff Act, 1985. The appellant supplied oil field equipment, machinery and parts thereof to M/s Oil and Natural Gas Commission and to M/s Oil India Limited under the International Competitive Bidding, on payment of appropriate Central Excise Duty, under the cover of invoices.

3. The appellant made a refund claim of Rs.28,71,563/- on 09.05.2014 in the Central Excise Division, Dehradun, and this application was made with the Director General Foreign Trade (DGFT, Dehradun) on 03.10.2013.

4. Under section 8.3 (c) of the Foreign Trade Policy, there was an exemption from termin