1996 (8) TMI 188

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....ocates, for the Appellants. Shri K.K. Jha, SDR for the Respondents. [Order per : Justice U.L. Bhat, President]. - The common appellants in these two appeals are aggrieved by the rejection by the Assistant Collector of their refund claims and the refusal of the Collector of Central Excise (Appeals) to interfere. 2. Appellants manufacture industrial cables. These refund claims arise....

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....s Tax and average freight elements of the value of goods cleared on the basis of the three price lists of 1980. Assistant Collector rejected the refund claims except in regard to freight on the ground that approval order had become final and the Collector (Appeals) declined to interfere on the ground that the claims were barred by limitation. 3. We do not understand the law to be that unle....