CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 Excise Appeal No. 51606 of 2025 [Arising out of Order-IN-Appeal No. 87-GS-CE-JPR-2025 dated 24.07.2025 passed by the Commissioner of Central Excise & Central Goods & Service Tax, Jaipur]

M/s Alliance Polysacks Pvt Ltd ......APPELLANT Khasra No. 374, Manoharpur-Khora Road Village-Surana, Tehsil-Shahpura, Jaipur, Rajasthan 303120 Vs.

Commissioner of CGST and Central .......RESPONDENT Excise-Jaipur New Central Revenue Building, Statute Circle, C-Scheme, Alwar Rajasthan 302005 Appearance:

Ms. Priyanka Goel, Advocate for the Appellant Shri Anand Narayan Authorised Representative for the Respondent CORAM:

HON'BLE MR. ASHOK JINDAL, MEMBER ( JUDICIAL )

FINAL ORDER NO. 50380/2026 Date of Hearing :18.03.2026 Date of Decision:18.03.2026 ASHOK JINDAL:

The appellant is in appeal against the impugned order, wherein refund claim has been rejected as barred by limitation in terms of Section 11B of the Central Excise Act, 1944.

2. The facts of the case are that the appellant has imported raw materials of PP bags under advance licence No. 1310048061 dated 10.12.2015 and 1310047869 dated 15.05.2015 by filing bills of en