1994 (12) TMI 195

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..... e Respondents. [Order per : Jyoti Balasundaram, Member (J)]. The above appeal filed by the Revenue arises out of the order-in-appeal dated 27-2-1991 passed by the Collector (Appeals) Central Excise, Chandigarh sanctioning refund claim of Rs. 1,77,400/- being Customs duty paid in excess by the respondents due to writing of wrong figures while arriving at the total basic and auxiliary duty .....

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..... se notice was issued on 10-11-1986 proposing recovery of this amount on the ground that the refund claim had been filed after the expiry of 6 months from the date of payment of duty and hence barred by limitation. The adjudicating authority vide Order dated 5-6-1987, held that the refund claim was time-barred and directed repayment of amount. The lower Appellate authority reversed the order of the .....

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