https://www.taxtmi.com/caselaws?id=44629 The Court dismissed the petition seeking a refund of excess duty paid by a manufacturer of Super Enamled Copper Wire, as the claim was time-barred under Section 11B of the Central Excise Act, 1944. Despite acknowledging the appealability of the Assistant Collector's order, the Court found no merit in the petition due to the passage of time since 1987 and the passing on of excess duty to consumers. The Court upheld the rejection of the refund claims, emphasizing that the petitioner had no rightful claim to the refunded amount and ordered the refund of any security provided without ruling on costs. en-us Tue, 20 Jun 1995 00:00:00 +0530 Thu, 01 Jul 2010 13:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44629 The Court dismissed the petition seeking a refund of excess duty paid by a manufacturer of Super Enamled Copper Wire, as the claim was time-barred under Section 11B of the Central Excise Act, 1944. Despite acknowledging the appealability of the Assistant Collector's order, the Court found no merit in the petition due to the passage of time since 1987 and the passing on of excess duty to consumers. The Court upheld the rejection of the refund claims, emphasizing that the petitioner had no rightful claim to the refunded amount and ordered the refund of any security provided without ruling on costs. Case-Laws Central Excise Tue, 20 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44629