2001 (2) TMI 490 - AT - Central Excise

Summary

The appellate tribunal in New Delhi considered a refund claim for excess duty paid under Rule 9B of the Central Excise Rules. The claim was initially rejected due to being filed after six months from final assessment. The appellant argued that Section 11B limitations did not apply to Rule 9B refunds, citing case law and 1999 amendments. The appeal was admitted for further hearing on 24-4-2001.