TMI Blog2006 (9) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... ’t be said to be time barred - Appeal No. E/2069/2001-Mum - Final Order No. A/1786/2006-WZB/C-III/(EB), - Dated:- 6-9-2006 - [Order per : S.S. Sekhon, Member (T)]. - The appellants are engaged in the export of man made fabrics after getting them processed on job work basis from the processors. The said processors are also engaged in the manufacture of industrial fabrics falling under sub-he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original No 1 of 1999 dated 17-5-1999. 4.On export of the products under Chapters 54 and 55 of CETA during the period 20-8-1997 to 4-12-1997, the appellants made application on 23-6-1998, seeking rebate/refund of deemed credit, in the deemed credit register, which was eligible on the Gray fabrics exported. The said refund claim was filed by the appellants after obtaining no objection ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cannot be now permitted be raised since the notice dated 12-1-1999 was issued to reject the present refund no where raised the bar of limitation and the findings of the lower authorities that the mention Section 11B would take care of the limitation invoked by them cannot therefore be sustained. 6.The learned Advocate appellants submit that it is a mandatory requirement that a ground not ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find bar of limitation on any law and facts is not applicable in this case. 7.We have also perused the decision of this Tribunal in the case of GTC Limited v. CCE - 1989 (42) E.L.T. 29 (T) which has been upheld by the Supreme Court as reported in 1997 (96) E.L.T. A223 (S.C.). In this case, the initial grant of refund which is upheld by the lower authorities except bar of limitation which we do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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