2005 (2) TMI 699

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....pellant. Shri A.S. Bedi, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Shree Rajasthan Syntex Ltd., relates to refund of the Central Excise duty. 2. We heard Shri B.L. Narasimhan, learned Advocate for the appellants and Shri A.S. Bedi, learned S.D.R. for Revenue. 3. The appellants manufacture man-made ya....

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.... however, under the impugned Order has allowed them refund of Rs. 3,95,931/- and has rejected the refund claim of remaining amount of Rs. 33,18,495/- on the ground of refund being hit by the time limit specified under Section 11B of the Central Excise Act. The only contention of the appellants is that the refund has arisen on account of the decision of the Supreme Court in the case of Baroda Elect....

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....y. The refund claim has been filed by them after the judgment of the Supreme Court in the case of Baroda Electric Meters Ltd. (supra). There is no force in their submissions that the time limit will be computed from the time the judgment was pronounced by the Supreme Court as there is no such provision in Section 11B of the Act. It has been held by the Supreme Court in the case of Miles India Ltd.....