2000 (3) TMI 723 - AT - Central Excise

Summary

The respondent filed a refund claim of Rs. 45,500 on 10-5-1996 for duty paid on 27-2-1993. The Assistant Commissioner rejected the claim as it was filed after six months. The Commissioner (Appeals) allowed the appeal, stating that implementing an order should not be time-barred. The Revenue's appeal was dismissed, following the judgment in Mafatlal Industries case. Cross objections by the respondent were rejected.