TMI Blog2013 (7) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... (8) TMI 103 - SUPREME COURT OF INDIA) - there was no infirmity in the Order of Commissioner (Appeal) – appeal decided against assessee - ST/55952/2012 ST[SM] - - - Dated:- 21-6-2013 - Shri Sahab Singh, J. For the Appellant: Shri Ashish Vaish For the Respondent: Ms. S. Bector, AR JUDGEMENT Per Sahab Singh : This appeal is filed by M/s Verinder Kumar Gupta against the Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order rejected their appeal. Appellants have challenged impugned order in the present appeal. 4. The appellant is not present at the time of hearing but he has requested for considering the written submission. He has submitted that tax has been paid under mistake of law and limitation prescribed under Section 11B will not be applicable. He therefore submits that since the tax is paid un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctober 2007 to March 2008, April 2008 to September 2008 and October 2008 to March 2008 before the Assistant Commissioner Central Excise. Part of the refund claim amounting to Rs. 1,44,392/-has been sectioned by the original authority and the balance amount of Rs. 2,06,091/-was rejected. I find the time limitation for filing the refund claim under the provision of Central Excise Act is 1 year from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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