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1981 (10) TMI 181 - Board - Central Excise
Issues:
1. Refund claim for duty rejection as time-barred. 2. Applicability of exemption notification. 3. Filing of refund claims within the prescribed time limit. 4. Calculation of refund amount based on inputs used. Issue 1: Refund claim for duty rejection as time-barred The appeal was filed against the rejection of refund claims by the Additional Collector of Central Excise & Customs on the grounds of being time-barred for various periods. The appellants, manufacturers of refractories, sought refund of duty paid on inputs used in manufacturing refractories as per exemption notifications. Issue 2: Applicability of exemption notification The Government of India issued notifications exempting excisable goods using specific inputs from duty, subject to certain conditions. The appellants, unaware of the exemption procedure, continued paying full duty on refractories from 18-6-1977 to 15-3-1978. They sought clarifications and set-offs from the Department through letters and refund claims. Issue 3: Filing of refund claims within the prescribed time limit The Additional Collector rejected the claims as time-barred, stating they were filed beyond the 6-month limit prescribed under Rule 11 of the Rules. The appellants contended they had filed the claims within the time limit and provided evidence of filing the claims on specific dates. The Board accepted the appellants' contention and found the claims for certain periods were filed within the prescribed time. Issue 4: Calculation of refund amount based on inputs used The Board directed the correct calculation of refund amounts based on the quantity of inputs used in manufacturing goods, duty paid on inputs, actual clearances of goods manufactured, and refunds already paid. The appeal was allowed only to the extent that refunds would be calculated based on the specified criteria. This judgment highlights the importance of timely filing refund claims, understanding exemption notifications, and accurately calculating refund amounts based on input usage in manufacturing goods.
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