1989 (11) TMI 60

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....tral Excise and Gold Control Appellate Tribunal, dated 7-11-86. By the impugned order, the Tribunal allowed refund from 22-11-74 to 31-7-75, but did not allow refund earlier from 9-5-74 on the ground that a proper application for refund was only made on 21-11-75 and the application made on 9-5-75 was not a proper application under Rule 11. 2. The learned Tribunal so far as the period which is a....