1996 (5) TMI 182 - AT - Central Excise

Summary

The appeal was filed for a refund claim rejected as time-barred. The appellant claimed duty paid from 1975 to 1981 was under a mistake of law. The Tribunal found the claim beyond the six-month limit under Section 11B of CESA and not filed under protest, thus rejecting the appeal. Precedents cited did not support disregarding Section 11B. The appeal was rejected.