2002 (4) TMI 674 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal of the appellant regarding a claim for refund of duty paid, as it was considered barred by limitation. The payment made was not considered a deposit under the law, and the Tribunal's previous decision cited by the appellant did not apply to the current situation. The claim for refund was rejected, and the appeal was dismissed.