1987 (5) TMI 352 - AT - Central Excise

Summary

The appeal was against the rejection of a refund claim of Rs. 24,750 for duty paid on cinematograph film prints. The claim was rejected as barred by limitation under Section 11B of the Central Excises and Salt Act, 1944. The Tribunal upheld the rejection, citing a previous ruling that duty paid by the assessee on self-determined goods is considered duty payment for the purpose of Rule 9 of the Central Excise Rules. The appeal was dismissed.