1995 (1) TMI 211 - AT - Central Excise

Summary

The appeal was against the rejection of a refund claim as time-barred. The appellants filed a protest letter on 23-3-1982, received by the Asstt. Collector on 24-3-1982, indicating goods were exempted from duty. The Tribunal found the refund claim should be entertained from 24-3-1982. The case was remanded back to the Asstt. Collector for further action.