2013 (4) TMI 535

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....w (AR) JUDGEMENT Per: H. K. Thakur: 1. This is an appeal filed by the appellant against OIA No.CS/11/DMN/NDMN/2011-12 dated 08/07/2011 under which Order in Original dated 31/03/2010 rejecting refund of Rs.17,718/- was upheld. The issued involved in this case is whether refund claim filed by the appellant is time barred under Sec.11B of the Central Excise Act, 1944 or not. 2. The ld. Co....

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....on 28/12/2006 and accordingly the amended provision of relevant date will not be applicable to their case. 4. The ld. AR on the other hand argued that the refund claim was time barred and has been correctly held so by the Commissioner (A). 5. After hearing both the sides, I find that the issue required to be decided is whether the relevant date under Clause (ec) of explanation (B) of the Cen....