2001 (2) TMI 459

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....dents. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal filed by M/s. Ashok Leyland Ltd., the issue involved is refund of duty paid on chassis which was cleared to Defence Research Development Laboratory (DRDL). 2. Shri R. Raghvan, learned Counsel, for the appellants submitted that the chassis that were cleared by them on payment of duty on 16-7-1992 to DRDL was with the enti....

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....ling of refund claim on 13-1-1994 was within time limit specified under Section 11B of the Act and therefore, refund claim was not hit by time-limit. 3. Shri G. Sreekumar Menon, learned SDR, submitted that certificate dated 8-12-1993 of the competent authority was only in respect of the chassis; that duty second time paid by them was only on engine and not on chassis and as such refund will ....