2003 (7) TMI 459

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..... . The application filed by the assessee, the respondent to this appeal, for refund of duty paid in excess was sanctioned by the Assistant Commissioner, and, as requested, it was permitted to take credit in its Modvat account of the amount referred which it did on 28-6-1995. Notice signed on 20-2-1995, and acknowledged by the assessee on 21-2-1995 proposed recovery of the refund on the ground .....

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..... This point is not seriously contested by the representative of the respondent and in any event has to be accepted, by applying the ratio of the judgment of the Supreme Court in Geep Flashlight Industries Ltd. v. Union of India - 1983 (13) E.L.T. 1596. It will then follow that the notice issued for recovery of the refund was within time. 3. However, the representative of the respondent contends .....

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