2009 (5) TMI 733

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..... dent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. Appellant filed this Appeal against the impugned order whereby the refund claim filed on 22-12-2003 in respect of Rs. 7,83,726/- (Rupees Seven Lakhs Eighty Three Thousand Seven Hundred and Twenty Six only) was rejected as time barred. 3. Brief facts of the case are that the Appellants are engaged in the manufacture o .....

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..... sions of Section 11B of the Central Excise Act is to be filed within 6 (six) months during the relevant period. 4. The only contention of Appellants is that Revenue filed Appeal against the order passed by Commissioner (Appeals) before CESTAT. The same was dismissed on 17-9-2003. Hence the subsequent refund is not time barred. 5. We find that as the refund claim in respect of amount in dispute .....

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