CESTAT Remands Appeal as Commissioner Ignored Affidavit Explaining Delay in Filing

Bharat Heavy Electricals Ltd Vs Commissioner CGST & Central Excise (CESTAT Delhi) The appeal before the CESTAT Delhi arose from an order passed by the Commissioner (Appeals), GST and Central Excise, Bhopal dated 22.08.2025. The dispute related to refund claims filed by the appellant after finalization of provisional assessments for the period 2011-12 to 2017-18 up to 30.06.2017 under Section 11B of the Central Excise Act, 1944. The Assistant Commissioner, Central Tax and Central Excise, Division-1, Bhopal rejected the refund claims by order dated 30.08.2024. The appellant challenged this o...