Relevant date for Refund of duty under section 11B of Central Excise Act

Rayban Sun Optics India Pvt . Ltd. Vs Commissioner of Central Excise and CGST (CESTAT Delhi) Apparently and admittedly, the appellant filed the refund claim on 19.02.2018. The refund was claimed on an amount as was deposited by him during investigation and which was ordered to be appropriated vide Order-in-Original dated 21.10.2004. No doubt the Final order of the CESTAT dated 31.03.2012 had set aside that appropriation entitling thereby the appellant for refund of the said amount. It is also an apparent fact on record that the aforesaid order entitling the refund to the appellant got challeng...