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 order before the Commissioner (Appeals), but the appeal was dismissed on the ground that it had been filed beyond the condonable limitation period.
The appellant submitted that in the appeal proforma before the Commissioner (Appeals), the date of communication of the original order was inadvertently mentioned as 06.09.2024, whereas the order had actually reached the concerned official on 09.09.2024. The appellant explained that the original order was addressed to “BHEL (ADGM-Taxation)” even though no such designation existed in the organization. According to the appellant, refund claims had been signed by the Assistant Manager (Taxation), and because of the incorrect designation and the resignation of the officer who initially received the order, the order took time to reach the appropriate department. The appellant argued that 09.09.2024 should therefore be treated as the actual date of receipt of the order. An affidavit explaining these facts was also filed before the Commissioner (Appeals).
