2003 (3) TMI 479 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the decision disallowing a refund of Rs. 26,697 as time-barred. The appellants, sugar manufacturers, failed to file the refund claim within six months from the date of payment, despite the return of the loan quantity of sugar by the Ministry of Food and Consumer Affairs. The claim was rejected as it exceeded the statutory time limit of six months, leading to the dismissal of the appeal.