CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH - COURT NO. 3 EXCISE APPEAL NO. 50104 OF 2026 [Arising out of Order-in-Appeal No.BHO-EXCUS-001-APP-72-2025-26 dated 20.08.2025 Passed by the Commissioner(Appeals), CGST &

Central Excise:Bhopal(M.P)]

BHARAT HEAVY ELECTRICALS LTD ….APPELLANT Block VI, Annexe WWGF P.O Piplani Bhopal 462 023 VERSUS COMMISSIONER CGST & CENTRAL EXCISE …RESPONDENT

35-g, GST Bhawan, Arera Hills Jail Road, Bhopal 462 011 APPEARANCE:

Shri Z.U. Alvi, Advocate for the appellant Shri Anuj Kumar Neeraj, Authorised Representative for the respondent CORAM:

HON'BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO.50835/2026 Date of Hearing: 29.04.2026 Date of Decision: 04.05.2026 P. ANJANI KUMAR

1. M/s BHEL, the appellant, assails the order passed by the Commissioner(Appeals), GST and Central Excise, Bhopal vide order dated

22.08.2025.

2. On finalization of the provisional assessments for the period 2011-12 to 2017-18[upto 30.06.2017], the appellants filed refund claims under section 11 B of the Central Excise Act, 1944. The assistant commissioner, Central Tax and Central Excise, Division-1, Bhopal, vide order dated 30.08.2024, rejected the ref