2005 (4) TMI 424

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..... this appeal the issue relates to the denial of refund claim to the appellants. Ld. Commissioner (Appeals) has rejected the refund claim on the question of limitation by holding it to be time-barred. 2.I have heard both the sides. Ld. Counsel has contended that since the duty was paid under protest as the classification of the goods manufactured by the appellants, was in dispute and that dispute .....

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..... to file the refund claim within the stipulated period of six months from the date of the order of the Apex Court. But they filed refund claim only on 15-6-99 and as such the same had been rightly held to be time-barred. The ratio of law laid down in the case of CCE, Chandigarh v. Kaushal Steel Rolling Mills (supra) is not attracted to the case of the appellants. Similarly, the law laid down in the .....

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