Refund claim time-barred; Revenue's appeal allowed by CESTAT Mumbai. Commissioner's decision overturned.

The Appellate Tribunal CESTAT, Mumbai allowed the revenue's appeal as the refund claim filed by the assessee was time-barred. The Commissioner (A) had allowed the claim based on a letter from the Central Excise & Customs, which was not considered sufficient to override statutory provisions. The impugned order was set aside, and the revenue's appeal was allowed.

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The Appellate Tribunal CESTAT, Mumbai allowed the revenue's appeal as the refund claim filed by the assessee was time-barred. The Commissioner (A) had allowed the claim based on a letter from the Central Excise & Customs, which was not considered sufficient to override statutory provisions. The impugned order was set aside, and the revenue's appeal was allowed.

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