O R D E R

% 20.09.2023 YASHWANT VARMA, J. (ORAL)

1. The Department of Central Excise and Service Tax1 is in appeal against the order of the Customs, Excise & Service Tax Appellate Tribunal2 dated 09 January 2020. The CESTAT has in essence dealt with and accepted the claim of the assessee for being accorded a refund of service tax which had been deposited by it. It has thus proceeded to set aside the order dated 17 March 2016 passed by the Commissioner (Appeals).

2. At the outset, we note that the Deputy Commissioner, Central Excise and Service Tax in its order dated 17 October 2014 rejected the

1 Department

2 CESTAT Signature Not Verified Digitally Signed SERTA 3/2021 Page 1 of 15 refund of service tax on the basis that the refund claim was filed beyond the time limit prescribed under Section 11B of the Central Excise Act, 19443. On appeal by the respondent before the Commissioner (Appeals), Central Excise, the Appellate Authority in its order dated 17 March 2016 affirmed the rejection of refund of service tax by placing reliance on the judgment of the Supreme Court in Mafatlal Industries Ltd. and Others vs. Union of India and Others4.

3. Further, the Appellate Authority also observed th