2015 (10) TMI 1332

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..../236/DMN/NDMN/2010-11 dated 09.11.2010 under which OIO No. 02/AC/NDMN/2010-11/R dated 06.5.2010 passed by the Adjudicating authority was upheld.  Adjudicating authority rejected the refund claim as time barred and also for non submission of documents under which the amounts were paid. 2. When the case was called out for hearing, none appeared on behalf of the appellant.  An adjournmen....

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....edit record to establish that credit of Rs. 5,32,481/- was not taken by the appellant as a result of earlier appellate order passed.  That, refund of Rs. 1,00,000/- redemption fine is also time barred as filed much beyond one year as required under Section 11B of the Central Excise Act, 1944. 4. Heard learned Authorised Representative and perused the case records.  In view of the fact....