2008 (8) TMI 319

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.... Shri Rajesh Kumar, Advocate, for the Appellant. Shri K. Sambi Reddi, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].- This appeal has been filed against the Order-in-Appeal No. 45/2008-CE dated 28-2-2008 passed by the Commissioner of Central Excise (Appeals-I) Bangalore. 2. Shri Rajesh Kumar, the learned Advocate appeared for the appellant and Shri K. Sambi Reddi, lea....

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.... the order of the lower authority rejecting the refund claim on the ground that there is no provision to refund any amount deposited as interest under Section 11B. He has further held that the question of time limit which the appellants contend for adopting the general limitation of three years for this refund can only be invoked if it is first shown under which law the refund is to be sanctioned ....