2013 (11) TMI 490

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat:- The demand having been issued by invoking longer period of limitation is clearly barred - the appellant filed a refund claim along with the statement, which are verified and refund orders were issued - The refund orders have not been challenged by the Revenue and have attained finality – thus issuance of show cause notice by invoking longer period of limitation is not in accordance with law .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... verified by the jurisdictional Central Excise Officers and refund orders were passed. After the refund orders were passed, the amount has come to the assessee by cash. 3. The dispute in the present appeal is that during the period 2006-07 to 15th November, 2007 the appellant had paid excess duty on their final product by including the transportation charges in the assessable value of their goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X