2010 (4) TMI 572

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..... 11B and held that the refund claims cannot be held to be time-barred only for the reason that they were filed beyond six months which is the period prescribed under the relevant notification - E/706/2003 - - - Dated:- 7-4-2010 - CORAM: Jyoti Balasundaram, VP and Chittaranjan Satapathy, Member(T) Per: Jyoti Balasundaram : The claims for refund of Rs.22,95,991/- and Rs.8,74,624/- paid on mo .....

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..... dra Mahindra - 2007 (214) ELT 234 and other decision in the case of Mahindra Mahindra - 2007 (216) ELT 256. The Tribunal applied the statutory period of one year as provided under Section 11B and held that the refund claims cannot be held to be time-barred only for the reason that they were filed beyond six months which is the period prescribed under the relevant notification. In the light of .....

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