2006 (5) TMI 403

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... J)]. More than three adjournments have already been allowed to the appellants. Today one Mr. M. Kannan claiming to be representative of the Appellant-Company submits that their Counsel is preoccupied with a case elsewhere and hence has not been able to attend to the present proceedings. However, he is not possessed of any requisite authorization from the Company. In the circumstances, it has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ken deemed credit and used in the final products cleared for export. In respect of the balance deemed credit lying unutilized in their Cenvat account as on 1-1-2003, they filed refund claim on 13-1-2004 which was rejected as time-barred. The appeal filed against that decision of the original authority was rejected by the Commissioner (Appeals). Hence the present appeal. 3. The main ground raised .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion clearly stipulated that any such refund claim should be filed before the expiry of the period specified under Section 11B ibid. Admittedly, the claim in question was filed beyond the period specified under Section 11B. The decision of the appellate Commissioner cannot be faulted. In the result, the appeal gets dismissed. (Dictated and pronounced in open Court) - - TaxTMI - TMITax - Centr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X