2007 (3) TMI 553

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..... Heard both sides. 2. The appellants are before the Tribunal in the third round of litigation. They filed a Refund Claim dated 13-9-94. They were issued a letter dated 24-7-95 asking for some relevant documents. They had replied through their letter dated 26-7-95/9-8-95 along with the documents including the Modvat Certificate from the Jurisdictional Supdt. Their application for refund was hel .....

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..... tted at the time of filing of the original Refund Application, but was submitted along with the letter dated 26-7-05/9-8-05. Learned Counsel appearing for the appellant states that even though the Refund Claim was originally rejected as time-barred, in view of the decision of the Honourable High Court of Rajasthan in the case of J.K. Cement Works v. Asstt. Commissioner of Central Excise Customs .....

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