2000 (7) TMI 127

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....a Deva, Member (J)]. This appeal arise out of and is directed against the order-in-appeal dated 2-7-1999 passed by the Commissioner (Appeals), Central Excise, Bhopal. 2. Shri Bipin Garg, ld. Advocate appeared for the appellant submitted that the issue relates to refund claim. Refund claim was dismissed by the authorities below on the ground that it was time-barred. He said that the question of ....