Judgment: 1. In spite of notice, none has appeared. The question involved in this appeal is about the limitation provided under section 11B of the Central Excise Act for the refund. Refund application has been filed after the lapse of six months that is the finding given by teh appellate authority. The appellate authority, in my opinion, has not committed any error as he has found that in respect of claim of Rs. 32,149/- the application has been filed after the lapse of six months.
Thereofre I do not find there is any justification to interfer with teh impugned order. The appeal is also less than Rs. 50,000/-. I do not think it may be a matter of recurring nature. Hence the appeal stands dismised in terms of second proviso to section 35B of the Central Excise Act.