2004 (10) TMI 523 - AT - Central Excise

Summary

The appeal was against rejection of a refund claim for duty paid in May and June 1996, filed after the one-year limitation period. The claim was rejected as time-barred since duty was paid without protest in 1996 and the refund claim was filed in 2001. The relevant date for limitation under Section 11B was the date of duty payment, not the date of destruction of the goods. The appeal was rejected.