2006 (1) TMI 531

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....Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The Hon'ble High Court of Kerala in Reference CER 2/03 dated 30-6-2003 arising from Tribunal's Final Order No. Ref./2/03 in Appeal No. E/300/94 required the Tribunal to refer the following three questions for answering the same. "(i)    Whether in the facts and circumstances of the case, the letter d....

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....ircumstances of the case, in view of the fact that a speaking order was passed only subsequent to the payment of duty and the fact that the claim for refund had been filed within six months of the favourable order of the A.C dated 29-2-1992 and the Order of the Collector of Customs and Central Excise (Appeals) referred to above, the formal refund claim would still be hit by the limitation of six m....