2001 (10) TMI 604 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata upheld the decision of the Commissioner (Appeals) in a case where the respondents filed their refund claim after the specified deadline but within the normal period allowed by law. The Tribunal found that the notification did not automatically defeat the exemption if the claim was not filed within seven days, as long as it was filed within the normal period. The Asstt. Commissioner had already allowed the refund for certain months where the statements were filed within the specified timeframe.