1977 (8) TMI 155 - Commissioner - Central Excise

Summary

The Appellate Collector of Central Excise, New Delhi considered the appeal and observed that refunds should be given when duty collected under the Provisional Collection of Taxes Act, 1931 at 10% ad valorem rate exceeded the duty leviable at &8377; 2.50 per kg. The rejection of the refund claim as time-barred under Rule 11 of the Central Excise Rules, 1944 was set aside, and the Assistant Collector was directed to sanction the refund claim after verifying payment of duty.