2005 (6) TMI 447

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....Appellant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  The appeal arises out of the order of the Commissioner of Central Excise (Appeals). In the impugned order, the Commissioner upheld the order of the lower authority rejecting the refund claim made by the appellant on the ground of time bar. The appellant is the person who has purchased th....