2017 (8) TMI 1216

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....nd whether the claim of refund have been rightly rejected as time-barred. 2. The brief facts of the case are that the appellant is a registered manufacturer under the Central Excise Act and engaged in manufacture of electrical Transformers and parts thereof. They also undertake repairing of old and damaged transformers. The appellant cleared their goods to Dakshinanchal Vidyut Vitran Nigam Ltd. (DVVNL) and Madhyanchal Vidyut Vitran Nigam Ltd. (MVVNL). As per the terms of contract, these supplies were subject to price variation, as per the price variation formula agreed upon between the parties. On finalization of the price variation and bills. It was observed by the appellant that they have paid excess duty to the Government and the same....

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.... the date of entry into factory for the purposes aforesaid. Accordingly, limitation was calculated, taking the relevant date, being the date of entry of the defective/damaged transformers for repairing or remaking in the factory. As, regarding the issue of payment of interest under Section 11B (b) of the sanctioned amount, it was observed that the appellant delayed in submission of the relevant documents and as such they are not entitled to interest. 4. Being aggrieved, appellants preferred appeal before the learned Commissioner (Appeals), who was pleased to reject the appeals. Aggrieved with the findings of the learned Commissioner (Appeals), appellant has preferred appeal before this Tribunal. As the appellant is absent inspite of serv....