1977 (11) TMI 135 - Commissioner - Central Excise

Summary

The Collector of Central Excise, New Delhi allowed a refund claim for duty paid under protest by the appellants in March 1976, despite lack of evidence of an earlier refund claim. The refund claim filed on 23-11-1976 was considered timely as assessments had not been finalized. The order of the Asstt. Collector was set aside, and the refund claim was sanctioned if found in order. (Case: 1977 (11) TMI 135)