Claim for refund – A refund application was filed by the manufacturer/purchaser beyond the period – The refund claim is rejected by this Court
(1997) 90 ELT 260 : (1997) 2 JT 335 : (1997) 1 SCALE 763 : (1997) 1 SCALE 716 : (1997) 5 SCC 744 : (1997) 1 SCR 648…