2007 (10) TMI 470 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the order rejecting an appellant's claim for refund of Rs. 3,72,762 as barred by limitation under Section 11B of the Central Excise Act. The Tribunal found that the assessment was not provisional and duty was not paid under protest, leading to the claim being rightly held as barred by limitation. The appeal was rejected.