2003 (3) TMI 479

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..... llants have challenged the impugned order-in-appeal dated 14-9-2001 of the Commissioner (Appeals) vide which he has affirmed the order-in-original of the Deputy Commissioner disallowing the refund of Rs. 26,697/- as time-barred. 2. The facts are not much in dispute. The appellants are the manufacturers of V.P. Sugar. Under the provisions of Essential Commodities Act, they are required to sell fi .....

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..... 12-7-2000 had been affirmed by the Commissioner. 3. I have heard both sides. The refund claim of the appellants had been rejected having been filed after six months from the date of payment. The payment was admittedly made by them on 10-3-1999, while the refund claim was filed by them on 23-12-1999 i.e. after expiry of statutory period of six months. The plea taken up by the appellants is that, .....

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