2007 (2) TMI 486 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal regarding the refund claim of unutilized duty credit on inputs used in export products. The lower authorities disallowed the claim as it was filed beyond six months from the date of export, but the tribunal found that the time limit was not applicable as per Notification No. 85/87-C.E. The appeal was allowed, and the original authority was directed to consider the refund claim on merit without holding it to be time-barred.