2004 (11) TMI 387

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..... der]. Heard. 2. In this appeal, the issue relates to the refund of the duty amount to the appellants. 3. The facts are not much in dispute. The appellants initially cleared the goods from the factory i.e. 1450 pieces of forgings for flange, to the General Manager, Ordnance Factory against Invoice No. 60, dated 18-6-98, but out of those 1308 pieces were rejected by the Ordnance Factory of .....

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..... The refund claim by an assessee under Section 11B is required to be filed within six months from the relevant date, that is, the date of payment of duty. Therefore, the limitation period was to be computed from the date of payment of duty and from that date, their claim for refund of duty paid by them on 26-5-99 apparently, could not be said to be time-barred as it was filed on 21-9-99. The approa .....

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