9911796707
TMI Blog2001 (10) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... der]. The appellant is absent in spite of today s notice of hearing having been sent by express telegram. Accordingly, I have heard Shri A.K. Mondal, learned JDR for the Revenue and have gone through the impugned order passed by the authorities below. 2. Vide impugned orders refund claims of Rs. 19,695/- (rupees nineteen thousand six hundred ninety five) and Rs. 27,242/- (rupees twenty sev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as the goods entered the factory for the purposes of reprocessing on 21-3-96 and inasmuch as the refund claim was filed on 17-7-98, the same is barred by limitation. After holding so he ordered for transfer of the said amount to the Consumer Welfare Fund. 3. On appeal against the above order the Commissioner (Appeals) rejected the appellant s contention as regards the time limit. However as r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant was unable to find the customer. Accordingly a prayer was made to the Assistant Commissioner to clear the goods in question beyond the period of six months. This is clear from the last line of the said letter - Hence, we pray that requisite permission may be granted to us to clear the said goods on any date beyond the period of six months from the date of the re-entry till we get a customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the refund application would be filed shortly. Admittedly, the refund claim has been filed on 17-7-98. In terms of the provisions of Section 11B, explanation (B) defines the relevant date in case of goods returned for being remade, refined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid. A refund claim h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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