The CEGAT upheld the order passed by the Assistant Collector holding that the claim for the period beyond six months from the relevant date would number be admissible.
The application was rejected by the Assistant Collector, Customs and Central Excise, Digboi, on the ground that it was beyond time as six months had already lapsed from the relevant date.
Aggrieved by the order passed by the CEGAT the respondent filed a writ petition in the High Court.
The appeal preferred by the respondent was, however, allowed by the Collector Appeals which gave rise to filing of an appeal by the Revenue before the CEGAT.
In this appeal, the question involved pertains to refund of the excise duty, which according to the respondent was realised at a higher rate number applicable to it.
Accordingly, the respondent moved an application under Section 11B of the Central Excises and Salt Act, 1944, for refund of the excess amount.
