2003 (7) TMI 459 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal filed by the assessee for refund of duty paid in excess. The Commissioner (Appeals) ruled that the notice for recovery of the refund was beyond the specified time limit. The Commissioner's appeal contended that the limitation period should start from the actual payment date of the refund, which was accepted. The matter was remanded for further consideration on the merits by the Commissioner (Appeals).