Commissioner Of C. Ex., Nagpur vs Abhideep Chemicals Pvt. Ltd. on 21 February, 2002
The above said observations of the Apex Court has been followed by the Tribunal in the case of CCE, Nagpur v. Abhideep Chemicals Pvt. Ltd., 2002 (143) E.L.T. 70 and Pace Marketing Specialities Ltd. v. CCE, Ghaziabad, 2003 (157) E.L.T. 36. Therefore, the impugned order of the Commissioner (Appeals) holding the refund claim of the appellants to be time-barred, cannot be sustained and deserves to be set aside.