2010 (4) TMI 638 - AT - Central Excise

Refund Limitation Held that as initial claim was within time and was allowed, supplementary claim could not be said to be time barred.

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal stating that the supplementary refund claim filed by the appellants was not time-barred. The tribunal directed the authority to refund the balance amount due by way of credit in the Cenvat account.