2002 (7) TMI 443

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..... Order]. - The appellants manufacture welding electrodes falling under Chapter Heading No. 83.11. They filed a refund claim of Rs. 52,800/- on 7-7-98 with the Assistant Commissioner of Central Excise, Division-I, Indore. This amount was deposited by them on 12-7-93 pending their appeal with the Commissioner (Appeals), Bhopal and the CEGAT. The Tribunal in terms of Final Order No. A/350/98-NB SM, .....

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..... ellants on merits of their case as upheld by the CEGAT, however, the same is rejected on the ground of time-bar. The appellants are relying on the following decisions in which it is held that time-bar will not apply in respect of the deposit made by an assessee pending their decision on the appeal filed by him : (i)      M/s. K.S. Steel Works v. Union of India - 1996 (83) .....

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..... of six months of demand under Section 11B of Central Excise Act, 1944 was not applied to them." In this view of the matter, the impugned order passed by the Commissioner (Appeals) is not legally valid and the same is accordingly set aside. The original authority is directed to pay refund amount claimed by the appellants within a period of three weeks from the date of receipt of this order.
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