2006 (5) TMI 354

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..... his relates to the refund claim. The ld. Advocate appearing on behalf of the appellant inter alia submits the appellant has filed a letter dated 4-12-2002 before the Commissioner seeking relaxation of Rule 173L under sub-rule 4 thereof. Since rejected goods were received in the factory on 29-7-2000 and the appellant has filed the refund claim on 1-4-2003, the refund claim was clearly time barred a .....

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..... d and Rule 173L has been rescinded long time back . Thus, their request for relaxation was rejected by the Commissioner as the provision in question under which the relaxation was sought for was no more in existence. 2. Ld. JDR appearing on behalf of the Revenue submits that the Commissioner has rightly rejected the request of the appellant as the relevant provision under which the relaxation .....

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