COMMISSIONER OF CENTRAL EXCISE Vs. AIA ENGINEERING LTD.

JUDGEMENT

(1.) The Commissioner of Central Excise, Ahmedabad has filed this Tax Appeal under Section 35-G of the Central Excise Act, 1944 proposing to formulate the following substantial question of law for the determination and consideration of this Court:

(2.) Heard Mr. Y.N. Ravani, learned Standing Counsel appearing for the Revenue and perused the orders passed by the authorities below.

(3.) Here in the present case, the only issue involved is the rejection of the refund claim made by the Respondent-Assessee on the ground that the application was not filed in time. The Assistant Commissioner of Central Excise passed an order on 25-8-2008 rejecting the refund claim of Rs. 5,72,628/- on the ground that the same was time barred.