2015 (6) TMI 220

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.... the Respondent : Shri A K Das, Spl. Counsel ORDER Per: D M Misra: This is an appeal filed against order-in-appeal No. KOL/CUS/CKP/05/10 DATED-11/01/2010. 2. Briefly stated the facts of the case are that the appellants are engaged in the export of Iron Ore Fines. They have filed six shipping bills between August, 2007 and April, 2008. It is their claim that they have paid excess export duty as....

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....even if the claims are filed after the prescribed period of six months. In support, he has referred to various case laws on the subject. 4. Per contra, the Ld. Special Counsel Shri A.K. Das for the Revenue submitted that the duty has been paid initially and later claimed as refund on account of short shipment of goods exported, therefore, refund claim ought to have been filed within the time limi....