2001 (2) TMI 207

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....t Cake and Detergent powder. They were availing Modvat credit facility on capital goods under Rule 57Q of Central Excise Rules, 1944. They had cleared certain inputs namely Linear Alkyl Benzene under Rule 57F(1)(ii) on 17-8-1995 on payment of duty of Rs. 80442/- through their RG 23C, Part-II account. Similarly they had cleared the inputs under this rule on 7-8-1995 by paying Rs. 1,62,518/- through....

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....ls before Commissioner (Appeals), Bhopal and Commissioner (Appeals) vide his common order dated 24-9-1999 rejected the appeals upholding the findings arrived at by the lower authority. 4. The present appeals are against the above order of Commissioner (Appeals). I have heard Shri R. Santhanam, Adv. for the appellants and Shri Swatantra Kumar, JDR for the respondents. Ld. Adv. for the appellants....

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....e payment through their PLA, they could have credited back their Modvat account, but by way of abundant precautions, they filed the refund claims but the same have been rejected as time barred. The ld. Adv. contended that it is a simple accountal error, if at all, and appellant's refund claims under Section 11B could not have been rejected as time barred. I have considered these submissions. Admit....