2005 (12) TMI 516 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the revenue's appeal as the refund claim filed by the assessee was time-barred. The Commissioner (A) had allowed the claim based on a letter from the Central Excise & Customs, which was not considered sufficient to override statutory provisions. The impugned order was set aside, and the revenue's appeal was allowed.