2004 (1) TMI 73

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....ccording to the respondent was realised at a higher rate not applicable to it. Accordingly, the respondent moved an application under Section 11B of the Central Excises and Salt Act, 1944, for refund of the excess amount. The application was rejected by the Assistant Collector, Customs and Central Excise, Digboi, on the ground that it was beyond time as six months had already lapsed from the relev....

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.... 1 SCC 401], Salonah Tea Co. Ltd. & Ors. v. Superintendent of Taxes, Nowgong & Ors., governed the case in hand. Therefore, following that decision the order was passed for refund of the amount. We have perused the decision in the case of Salonah Tea Co. Ltd. (supra) and find that it does not apply to the present case since the refund was applied for under the provisions of Section 11B of the Centr....