1. The appellant herein is engaged in the manufacture of cylinders of 14.2 kg gas capacity falling under Chapter sub heading 7311 of the Central Tariff Act and supplied the same to Hindustan Petroleum Corporation Limited and Indian Oil Corporation Limited for the period from July, 1999 to October, 2000. It filed an application dated 19.06.2001 for refund of excise duty to the tune of Rs.26,23,366/- stating that the said LPG cylinders were supplied at price (provisional) revised retrospectively w.e.f., 1.7.1999 as per the purchase orders and further excess excise duty has not been charged from the customers. The Deputy Commissioner issued a show cause notice dated 23.07.2001 and the same was confirmed vide order - in - original dated 07.12.2001, rejecting the claim for refund of Rs.19,92,385/- for the period from 01.07.1999 to 20.06.2000 on the ground of limitation and sanctioned the claim of Rs.6,30,981/- for the period fr