2013 (5) TMI 171

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..... C. Khole, Dy Commissioner (A.R.) JUDGEMENT Per Ashok Jindal The appellant is in appeal against the impugned order wherein the refund of excise duty paid was denied on the premise that the same has been filed beyond the period of limitation. 2. Heard both sides. 3. The fact in short is that the appellant imported one consignment of pigments and paid duty as per the assessable value of Bills of .....

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..... f Section 11B of Central Excise Act, 1944 are not applicable. Relying on the said decision, I hold that the provisions of Section 11B ibid are not applicable to the facts of this case. Therefore not filing the refund claim in time cannot be the reason for denying the claim as bar of limitation is not applicable to this case. 6 With these observations I set aside the impugned order and the appeal .....

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