2002 (7) TMI 443

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S. Bedi, SDR, for the Respondent. [Order]. - The appellants manufacture welding electrodes falling under Chapter Heading No. 83.11. They filed a refund claim of Rs. 52,800/- on 7-7-98 with the Assistant Commissioner of Central Excise, Division-I, Indore. This amount was deposited by them on 12-7-93 pending their appeal with the Commissioner (Appeals), Bhopal and the CEGAT. The Tribunal in te....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d claim is held to be admissible to the appellants on merits of their case as upheld by the CEGAT, however, the same is rejected on the ground of time-bar. The appellants are relying on the following decisions in which it is held that time-bar will not apply in respect of the deposit made by an assessee pending their decision on the appeal filed by him : (i)      M/s. K....