DELPHI-TVS DIESEL SYSTEMS LTD. Vs. CESTAT

JUDGEMENT

(1.) THE assessee has come up with the above appeal under Section 35G of the Central Excise Act, 1944, aggrieved by the rejection of their demand for refund. Heard Mr. P.R. Renganath, learned counsel for the appellant and Mr. A.P. Srinivas, learned Senior Panel Counsel for the Respondents 2 to 4.

(2.) ON 9 -2 -2010, the appeal was admitted on the following substantial questions of law: - -

(3.) THE claim for refund made by the appellant was in terms of Section 11B. Under sub -section (1) of Section 11B, any person claiming refund of any duty of excise, should make an application before the expiry of six months from the relevant date in such form and manner as may be prescribed. The expression "relevant date" is explained in Explanation (B). Explanation (B) reads as follows: - -