1998 (7) TMI 186

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....R, for the Respondent. [Order]. -  M/s. Kisan Sahkari Chini Mills Ltd. had come in appeal against the order of rejection of their refund claim of the duty paid second time on the clearance of sugar after reprocessing. 2. Arguing on behalf of the Appellants the ld. Counsel submits that the appellants had applied for bringing the duty paid sugar for the purpose of reprocessing fro....

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....re was no permission to work under Rule 173L by the Assistant Collector, the appellants filed application to refund the claim on 25-1-1996 which was received by the Asstt. Collector on 30-1-1996 for the duty paid by them second time while clearing the sugar after reprocessing. He submits that there is no time limit prescribed either under Rule 173H or under Section 11B of the Central Excise Act fo....

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....t in confirmation with the provisions of Rule 173-S and the refund claimed by them in January, 1996 was hit by time limit as prescribed under Section 11B of the Central Excise Act. 4. I have heard both sides and considered the submissions made by both sides. It is not disputed by the Revenue that the permission was granted to the appellants for reprocessing of sugar under Rule 173H and not....