1999 (12) TMI 518

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..... [Order]. - In this appeal the appellant has challendged the orders passed by both authorities below whereunder it has been held that the refund application has to be made within six months from the relevant date and such refund application has been made beyond the period of six months. Hence it was disallowed. 2. The appellant is a Trading Firm engaged in the business of purchase a....

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....follows. "According to Section 11-B of CESA, 1944, a refund claim is required to be filed within 6 months from the relevant date, which, in the instant case, would be the date of payment of duty, as stipulated in clause B(f) of the Explanation to Section 11B ibid. In the instant case, the duty was paid by the appellant at the time of provisional release. Moreover, this payment was not made unde....