CROMPTON GREAVES LTD. Vs. C.C.E., CHANDIGARH

JUDGEMENT

(1.) BOTH the appeals are filed against the common order -in -appeal. In the impugned order, the refund claim, filed by the appellants, was dismissed as time -barred.

(2.) HEARD both sides.

(3.) THE appellants are engaged in the manufacture of telephonic exchanges falling under chapter heading 85 of the Central Excise Tariff. The appellants cleared the final product on payment of duty. However, the appellants received some of the goods back, which were cleared on payment of duty. D -3 intimation was submitted to the Revenue and after repair and re -conditioning, the goods were again cleared on payment of duty and, thereafter, the appellants filed a refund claim under Rule 173 L of the Central Excise Rules. Show cause notice was issued to the appellants for rejecting their refund claim being time -barred. The adjudicating authority rejected their refund claim and the appeal filed by the appellants was also dismissed.