2004 (8) TMI 427 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi rejected a refund claim of Rs. 45,594 filed by the appellant as time-barred. The claim was rejected because the duty amount was initially debited on 15-7-99, but the claim was filed on 14-2-2000, which was beyond the time limit. The subsequent debit on 10-2-2000 was not considered relevant for computing the limitation period. The appeal was rejected, upholding the impugned order.