2005 (8) TMI 25

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....requirements of DEEC benefits under Customs Act notification. Since the appellants had reversed quantities of credit in excess a what was required, they filed an application for recredit/refund of the excess amounts reversed. 2.The application was rejected by the lower authority only on the ground of time-bar under Section 11B of the Central Excise Act, 1944. 3.The rejection of the application f....