1994 (12) TMI 195

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....arbans Singh, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The above appeal filed by the Revenue arises out of the order-in-appeal dated 27-2-1991 passed by the Collector (Appeals) Central Excise, Chandigarh sanctioning refund claim of Rs. 1,77,400/- being Customs duty paid in excess by the respondents due to writing of wrong figures while arriving at ....

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....8-1986. 3. Thereafter, a show cause notice was issued on 10-11-1986 proposing recovery of this amount on the ground that the refund claim had been filed after the expiry of 6 months from the date of payment of duty and hence barred by limitation. The adjudicating authority vide Order dated 5-6-1987, held that the refund claim was time-barred and directed repayment of amount. The lower Appellate....