2010 (4) TMI 394

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..... fund claim as time bar. Refund claim filed based on Tribunal decision in respect of another assessee. Held that- Supreme Court in 1997 Mafatlal Industries Ltd. v. Union of India, held that refund claim cannot be filed by a person based on decision of Court or Tribunal rendered in the case of another person. Thus impugned order rejecting refund upheld.
Shri S.S. Kang, Vice-President Shri D.N. S .....

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..... 478 (S.C.) held that the authority under the statute are bound by the time limit provided under that statute. In view of the above decisions of the Hon'ble Supreme Court, I find no infirmity in the impugned order whereby the refund claim was ordered time bar. 4. Revenue also pointed out the refund claim on the basis of the decision of the Tribunal in the case of J.R. Fabricators Ltd. v. CCE - 20 .....

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