2003 (8) TMI 343

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....hri J.P. Kaushik, Advocate, for the Respondent. [Order]. - The Department has filed this appeal against the order of the Commissioner (Appeals) allowing a refund claim of the respondents. The refund claim for Rs. 26,719/- was filed on 13-9-83 and the same was in respect of the Central Excise duty paid in excess in respect of goods cleared on 12-1-83 and 11-2-83. The price lists for the said ....

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....he Department, the only ground raised against the impugned order is that there was no provisional assessment at the time of clearance of the goods and, therefore, the refund claim filed on 13-9-83 after the period of six months from the dates of payment of duty (12-1-83 and 11-2-83) was barred by limitation under Section 11B of the Central Excise Act. 2. Heard both the sides. The learned D....