1991 (3) TMI 240 - AT - Central Excise

Summary

The appeal was regarding the entitlement of the appellant to a refund for the period 11-5-1982 to 17-8-1982 based on Notification 182/82. The refund claim was found to be barred by limitation as there was no classification list or refund application during that period. The appeal was dismissed as relief cannot be granted beyond the confines of the law.