2004 (1) TMI 206

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....iled by the respondent. The refund claim was filed on 21-1-1999 for the amount of Rs. 4 lakhs paid vide TR-6 challans dated 12-11-1997 and 19-11-1997. It is also found that the amount of Rs. 2 lakhs claimed as paid by the claimant is in fact paid by another unit viz. M/s. Dharam Inds. Since the refund claim was filed by the claimant on 21-1-1999 i.e. after the expiry of 6 months from the date of p....

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....lies to refund of duty. The claim is to be made before the expiry of 6 months from the relevant date. The "relevant date" is defined under sub-clauses (a) to (f) of Clause B of explanation to Section 11B(5) of the Act. The payments made by way of deposit by the appellants cannot be attributed to any particular goods in respect of which the said payment was due. It is an admitted position that the ....