2005 (4) TMI 424

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....i V. Valte, SDR, for the Respondent. [Order]. - In this appeal the issue relates to the denial of refund claim to the appellants. Ld. Commissioner (Appeals) has rejected the refund claim on the question of limitation by holding it to be time-barred. 2.I have heard both the sides. Ld. Counsel has contended that since the duty was paid under protest as the classification of the goods manufa....

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....e duty earlier paid by them. They were, therefore, required to file the refund claim within the stipulated period of six months from the date of the order of the Apex Court. But they filed refund claim only on 15-6-99 and as such the same had been rightly held to be time-barred. The ratio of law laid down in the case of CCE, Chandigarh v. Kaushal Steel Rolling Mills (supra) is not attracted to the....