2002 (2) TMI 481 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi rejected the appeal of M/s. Indian Farmers Fertilizer Co-operative Limited for a refund claim of duty paid on naphtha as it was time-barred. The Tribunal found that the refund claim was filed beyond the six-month limitation period, leading to the rejection of the appeal. Additionally, a Miscellaneous Application to admit additional evidence was also rejected as the letters were not submitted at earlier stages of the case.