CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH - COURT NO. I (Arising out of Order-in-Appeal No. NGP/EXCUS/000/APPL/425/16-17 dated 29.11.2016 passed by the Commissioner (Appeals) Customs, C.EX., & S.T., Nagpur)

Drilbits International P. Ltd. .… Appellant Plot No. 66, MIDC Estate, Satpur, Nashik- 422 007.

Versus Commissioner of Central Excise and …. Respondent Service Tax, Nashik Kendriya Rajaswa Bhavan, Gadkari Chowk, Nashik- 422 002.

Appearance:

Shri Rajesh Ostwal, Advocate for the Appellant Shri A.K. Shrivastava, Authorized Representative for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85514/2026 Date of Hearing: 20.03.2026 Date of Decision: 20.03.2026 Per: S.K. MOHANTY Heard both sides and perused the case records. Rejection of the refund application filed under Section 11B of the Central Excise Act, 1944 on the ground of limitation, is the subject matter of present dispute.

2. The appellants in this case, had paid the terminal excise duty in respect of supply of Rock Roller Bits to M/s. Oil India Ltd. and ONGC. The appellants had claimed the refund of such Terminal Excise Dut