Control Appellate Tribunal, New Delhi is whether the Tribunal was justified in rejecting the claim for refund for the period which was beyond six months from the date the duty was paid.
Various items of porcelain manufactured by the appellant for use as companyponents of insulating device were assessed to duty under Tariff Item 23 B CET.
The question that arises for companysideration in these appeals directed against the order of Customs, Excise Gold.
