2015 (10) TMI 1938

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.... Commissioner (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the refund claim was held to be filed after the time limit as prescribed under Section 11B of the Central Excise Act, 1944. 2. Brief facts of the case are that in consequence to an order passed by the Commissioner (Appeals) dated 31-10-2001, the appellant filed a refund claim o....