2004 (1) TMI 527

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..... . [Order per : Justice K. K. Usha, President]. The assessee has challenged this order passed by the Commissioner (Appeals) rejecting its claim for refund to the extent of an amount of Rs. 3,01,325/- as time-barred under Section 11B. 2. After hearing both sides, we find that the appellants are entitled to relief in this appeal. The goods were initially cleared from the factory from 22-8 .....

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..... fund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods - (i) if the goods are exported by sea or air, the date on which, the ship or the aircraft in which such goods are loaded, leave India, or 3. Going by the above provision, it can be seen that the appellants have submitted the applicatio .....

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