2016 (12) TMI 725

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... peal filed of the Revenue is that the refund claim is barred by the limitation. In fact, the issue of liability was settled by this Tribunal vide Final Order No. 810/04-B dated 27.09.2004, thereafter, the respondent has filed refund claim of 10.11.2004 on receipt of the order to this Tribunal. In that circumstances, We hold that the refund claim has been filed by the respondent within time and the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for home consumption and availing exemption under Notification No. 8/97-CE dated 01.03.1997 read with Notification No. 11/2000-CE dated 01.03.2000. An investigation was conducted and during the course of investigation, the respondent paid a sum of ₹ 17,96,926/-. The matter was travelled to this Tribunal and this Tribunal set aside the demand in respect of the goods cleared by the respondent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rs. The sole ground in the appeal filed of the Revenue is that the refund claim is barred by the limitation. In fact, the issue of liability was settled by this Tribunal vide Final Order No. 810/04-B dated 27.09.2004, thereafter, the respondent has filed refund claim of 10.11.2004 on receipt of the order to this Tribunal. In that circumstances, We hold that the refund claim has been filed by the r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X