2006 (7) TMI 554

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....for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This matter was heard pursuant to an order of the Hon'ble High Court of Kolkata in W.P. No. 575/06, dated April 28, 2006. The appellant is Commissioner of Central Excise, Dibrugarh and the respondents are an assessee of a Tea factory manufacturing tea. The ld. Commissioner (Appeal) while interpreting the provisions of Section 11B date....

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....erefore, be barred. (iii)   The Notification 33/99 stipulates that claims of refunds of particular month must be dealt before 7th of the subsequent month is settled law that the condition of notification has to be constituted strictly and in this case the applications have not been filed as prescribed and have been filed nearly four years thereafter. 2. We have heard both sides an....