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1985 (9) TMI 217 - AT - Central ExciseExtract: ....... - In view of the majority opinion we dismiss Appeal No. 1/85 filed by M/s. Siemens (India) Ltd. 25. emsp The Appeal No. 6/85 filed by the Collector of Central Excise, Thane, is allowed in part. The refund claim for the period of one year prior to 5-4-1977 i.e. from 6-4-1976 to 5-4-1977, should alone be considered as not being barred by limitation.
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