2005 (2) TMI 335

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..... m filed by the respondents on 15-4-1999 for refund of an amount of duty of Rs. 16,86,397/- paid for the period 10/1995 to 5/1997 is barred by limitation under Section 11B of the Central Excise Act. The refund claim was based on the plea that the excess freight amount collected by the assessee from their buyers during the above period was not includible in the assessable value and dutiable. The ass .....

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..... the Commissioner (Appeals) and this decision was accepted by the Department. The refund claim in question was filed subsequently. This claim was for an amount of duty paid during a period when the claimant's appeal involving the valuation dispute was pending before the Commissioner (Appeals). As the party's appeal against the inclusion of excess freight amount in the assessable value was pending b .....

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