1995 (5) TMI 164

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.... is an appeal against the Order-in-Appeal No. M-596/TH-40/84, dated 20-6-1984 setting aside the Order-in-Original No. V (14E) 18.227/79/15647, dated 6-10-1979. 2. The appellants cleared certain goods under the gate passes dated 22-6-1977. Because of some constraints the goods could not be removed and the Customers were not prepared to receive and hence the goods were retained in the factory ....

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....funded. Even the gate passes were also submitted alongwith the D 3 declaration. He therefore came to the conclusion that the refund claim filed should not be rejected as time barred and allowed the refund claim. 3. Mrs. Bharati Chavan, the ld. JDR appearing for the appellant submits that going by the application for refund there is a clear mention that the refund was claimed for the duty pai....