9911796707
TMI Blog1995 (1) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order]. - This appeal arises out of Order-in-Appeal No. 125-CE/Appl/Ind/90, dated 17-5-1991 of Collector (Appeals) Indore under which the appellants, claim for refund of Rs. 83,206.90 has been rejected as time barred. Facts in brief are that the appellants are engaged in the manufacture of wooden articles and wooden furniture classified under erstwhile Tariff Item 68 to First schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed on 17-2-1987. He cited that the Tribunal order in case of appeal in its earlier case vide Final Order No. A/803/93-NRB where relying upon earlier decision of Tribunal in case of Poulose & Mathen v. CCE reported in 1989 (43) E.L.T. 424 (T) held appellant's letter dated 22-1-1985 as a refund claim. This decision was subsequently followed by another decision of Tribunal under Final Order No. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered and refunds be sanctioned earlier. 5. Following the ratio of the decisions of the Tribunal cited earlier, I therefore hold that letter dated 10-1-1986 has to be treated an application for refund and that they would be entitled to refund if any to which they might be otherwise eligible under the law in respect of duty paid within a period of six months from the date of this letter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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