2000 (5) TMI 229

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..... ti Balasundaram, Member (J)]. The Revenue is aggrieved by the order of Commissioner of Central Excise (Appeals), Allahabad who has held that the claim, dated 13-3-1993 for refund of Central Excise duty paid on Honing Machines supplied to Ordnance Factories, due to price escalation by the supplementary invoice, dated 22-4-1993 has been filed within the statutory period of limitation. Accordin .....

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..... e amount paid on 22-4-1993. We agree with the respondents that the relevant date for refund is the date of payment of duty vide supplementary invoice and since the refund claim has been filed within a period of six months from such date, it is not barred by limitation. 3. In the result we hold that the refund claim is admissible subject to the bar of unjust enrichment contained in Section 11B of .....

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