2003 (7) TMI 459

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Bhide, Consultant, for the Respondent. [Order]. - The application filed by the assessee, the respondent to this appeal, for refund of duty paid in excess was sanctioned by the Assistant Commissioner, and, as requested, it was permitted to take credit in its Modvat account of the amount referred which it did on 28-6-1995. Notice signed on 20-2-1995, and acknowledged by the assessee on 21-2-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e notice issued under Section 11A of the Act is in time. This point is not seriously contested by the representative of the respondent and in any event has to be accepted, by applying the ratio of the judgment of the Supreme Court in Geep Flashlight Industries Ltd. v. Union of India - 1983 (13) E.L.T. 1596. It will then follow that the notice issued for recovery of the refund was within time. 3....