1998 (8) TMI 305 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected M/s. Leader Engg. Works' refund claim for annual turnover discount as time-barred under Section 11B of the Central Excise Act. The claim was not filed within six months of duty payment, making it ineligible for refund. The appeal was dismissed solely on the basis of exceeding the time limit, without considering the merits of the claim.