1987 (1) TMI 340 - AT - Central Excise

Summary

The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi as the claim was time-barred under Rule 11 of the Central Excise Rules, 1944. The claim was filed two and a half years after the duty payment, and M/s. Guru Nanak Ice Factory, not being the manufacturers who paid the duty, had no right to claim a refund. The refrigeration parts were manufactured by M/s. Rup Refrigeration, who paid the duty and were the only ones eligible for a refund.