2000 (5) TMI 551 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai rejected a reference application by Revenue regarding the time limit for refund claims under Section 11B of the Central Excise and Customs Laws. The Tribunal clarified that the amendment introduced on 20-9-1991 pertained only to a person other than the manufacturer, not relevant to the case of M/s. Velathal Spinning Mills (P) Ltd., a registered manufacturer. The reference application was deemed misplaced and rejected.