2001 (2) TMI 490

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..... /2001-NB - Dated:- 28-2-2001 - Shri P.G. Chacko, J. REPRESENTED BY : Shri N.R. Khetan, Advocate, for the Appellant. Shri Swatantra Kumar, JDR, for the Respondent. [Order]. I have c .....

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..... sessment. Ld. Advocate Sh. N.R. Khetan has been able to make out a prima facie case that the limitation provisions of Section 11B of the Central Excise Act were not applicable to cases of refund conte .....

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