2005 (4) TMI 90

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....ise Act, 1944 challenging the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal dated 17th July, 2001. 2. At the very outset we may notice that the reference is barred by time. Application being CM 6/2003 has been filed for condoning the delay of 210 days in filing the present appeal. In the application no cause much less a sufficient cause has been stated for condoning ....

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....that the order passed by the Appellate Tribunal dated 17th July, 2001 does not suffer from any patent, legal or other infirmity. The assessee had filed an application under Rule 57F(4) for refund of the excise duty wrongfully recovered from him. This application was declined on the ground that it was not made in the prescribed form and necessary documents were not annexed thereto. Thereafter anoth....

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.... for filing the refund claim is concerned, it has to be considered from the date the refund claim was filed initially in the form not prescribed or without documents. This was the view taken by the Tribunal in the case of A. P. Pager Mills Ltd., in which an earlier decision of the Tribunal in the case of Amrit Paper Mills Ltd. - 1991 (54) E.L.T. 293 was relied upon wherein it was held that a lette....