2012 (5) TMI 113

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..... disposed of by the First Appellate Authority. In these circumstances, the decision of the Tribunal in holding that the assessee was entitled to the refund of pre-deposit and rejecting the contention of the revenue that the claim of the assessee was time barred cannot be faulted - Decided in favor of the assessee - Central Excise Appeal No. 104 of 2006 - - - Dated:- 21-3-2012 - J P Devadhar and .....

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..... fund claim of the amount deposited pursuant to the show cause notice on 26th March, 2002 issued by the Excise Authority. Subsequently, the Commissioner of Central Excise (Appeals) by his order dated 31st January, 2003 dismissed the appeal filed by the Revenue against the order of the Joint Commissioner dated 27th February, 2002. 3. As regards the refund claim filed by the assessee, the Assistant .....

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..... ng the refund claim which was filed beyond the period of limitation. 6. From the facts narrated herein above, it is seen that the amounts in question were deposited by the assessee pursuant to the show cause notice issued by the Excise Authorities. Though the proceedings were dropped by the Deputy Commissioner vide order dated 27th February, 2002, the Revenue had challenged the said decision by .....

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