TMI Blog2011 (4) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... TR-6 challan No.24/2002-03 dated 31.03.03 and TR-6 challan No.01/2004-05 dated 13.05.04, and the assessee filed the refund claim on 17.07.06 much after the expiry of one year - It may also be mentioned that the appellants opted for full exemption with effect from 09.07.04 as per provisions of Notification No.31/04-CE dated 09.07.04 - The view taken by the Commissioner (Appeals) that the refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith effect from 09.07.04. The refund claim was rejected by the original adjudicating authority on the ground of time bar. 2. The main contention of the appellant is that since the amount lying in their balance of PLA has not been utilized towards payment of duty, it would remain only as a deposit for which there is no time limite for claiming refund. 3. I am unable to appreciate the conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case the amount was deposited to account credited vide TR-6 challan No.25/2002-03 dated 31.03.03 and TR-6 challan No.24/2002-03 dated 31.03.03 and TR-6 challan No.01/2004-05 dated 13.05.04, and the assessee filed the refund claim on 17.07.06 much after the expiry of one year. It may also be mentioned that the appellants opted for full exemption with effect from 09.07.04 as per provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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