2004 (9) TMI 429

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. [Order per : Jyoti Balasundaram, Vice-President]. - The respondents herein filed a claim for refund of duty of Rs. 2,12,530.30 on 23-5-1988 on the ground that as per the Collector's order dated 28-4-1988, they were not required to pay duty on snuff cleared by them during 10-11-1987 to 15-4-1988 as they were not manufacturers of snuff falling under CETA sub-heading 2404.50, but had paid duty....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....89 was time barred as it was issued beyond a period of six months from the date of the order sanctioning refund; hence this appeal by the Revenue. 2. We have heard the learned DR and perused the records. 3. The relevant date for computing limitation under Section 11A for recovery of erroneous refund is the date of the cheque for the refund amount which was received on 13-12-1988. There....