2004 (12) TMI 262

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....per : P.S. Bajaj, Member (J)]. - None is present on behalf of the appellant. On the last date of hearing, Shri Anil Vyas, Additional S.E. appeared on behalf of the appellant and the appeal was adjourned for today. But today neither he nor the appellant himself has put in appearance. No request for adjournment has been received. Therefore, we proceed to decide the appeal after hearing the learned S....

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.... the payment, the refund claim was not filed within time prescribed under Section 11B(1) of the Act. The plea of the appellant that it was not the duty but money which was paid by him in excess and as such, Section 11B did not apply to their case, in our view, is wholly misconceived. It was only the excess duty which was paid by him and not the simple money in any form, to the Revenue. Therefore, ....