2006 (5) TMI 260

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..... day Kumar, JDR, for the Respondent. [Order]. Heard both sides. The ld. Sr. Advocate appearing on behalf of the appellant inter alia contended that the impugned order is illegal on the ground that the refund claim filed by the appellant has been rejected on the ground of time-bar whereas the plea of limitation was never raised in the show cause notice. Therefore the order of the lower auth .....

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..... 31-12-2001 and 28-11-2003. Thus the appellant was in constant correspondence with the Department and at no point of time the question of time bar was raised. 3. Ld. JDR reiterated the impugned order and submitted that since the claim has not been filed within six months from the date of payment of duty i.e. 22-11-89 the refund claim is beyond the period of six months. 4. After hearing both th .....

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