1999 (12) TMI 518 - AT - Central Excise

Summary

The appellate tribunal upheld the decision that a refund application must be made within six months from the relevant date, as per Section 11-B of CESA, 1944. The appellant's claim was rejected for filing the application after the six-month period. The tribunal dismissed the appeal, citing the importance of strict compliance with the Act and Rules regarding limitations on refund claims.