1995 (12) TMI 156

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....llant. Shri S.N. Patankar, Consultant, for the Respondents. [Order per : R. Jayaraman, Member (T)]. - The appeal has been brought by the Revenue against Order-in-Appeal No. A/233/95, dated 8-6-1995 passed by the Commissioner of Central Excise (Appeals), Pune, allowing the appeal of the Respondents. 2. The only issue involved in this case is whether time limit prescribed under Sect....

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.... refund within six months or the duty deposit not paid under protest, time limit under Section 11B can be applicable. 5. After hearing both the sides, we are unable to agree with the contention raised by Shri K.M. Mondal, the ld. SDR. Any demand confirmed by the lower adjudicating authority, if challenged by way of appeal, as provided under the law, the appeal itself could be construed to ....