1997 (11) TMI 354

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....nt. Shri M. Ali, JDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. -  The order dated 15-2-1990 passed by the Collector (Appeals), Delhi confirming the order-in-original No. l3/2987, dated 29-9-1987 passed by the Assistant Collector of Central Excise, Bhilai rejecting the refund claim preferred by the appellant here is challenged under this appeal. 2. Appe....

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....after the dates on which duties were paid originally on the clearances. According to Section 11-B of the Central Excises Act, 1944, refund claim is required to be preferred before the expiry of six months from the relevant date. Relevant date in this context would be the date of payment of duty. Accordingly, the lower authorities held that the refund claims filed long after the expiry of six month....