1995 (5) TMI 164 - AT - Central Excise

Summary

The appeal was against an Order-in-Appeal setting aside an Order-in-Original. The case involved double duty payment on goods cleared under gate passes. The refund claim was initially rejected as time-barred under Section 11B, but the Collector (A) allowed it considering the circumstances. The Tribunal upheld the Collector's decision, stating that the refund claim should not be denied due to a formal application made later when all necessary actions were taken within the prescribed time. The appeal was rejected.