2005 (6) TMI 447

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..... r per : Moheb Ali M., Member (T)]. The appeal arises out of the order of the Commissioner of Central Excise (Appeals). In the impugned order, the Commissioner upheld the order of the lower authority rejecting the refund claim made by the appellant on the ground of time bar. The appellant is the person who has purchased the goods from M/s. Godrej Boyce Mfg. Co. Ltd. and borne the incidence .....

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..... hould be taken into consideration for deciding that the application was made within the time prescribed under Section 11B. 2.Heard both sides. It is the admitted fact that the claim is time barred. The ld. Consultant s argument that since the claim is made by the person who was borne by the duty subsequent to the claim of the person who paid the duty, the time-limit should be considered from th .....

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