1975 (10) TMI 97 - Commissioner - Central Excise

Summary

The judgment in the case of Commissioner v. Collector Central Excise, New Delhi (1975) held that the delay in submitting a refund claim was justified due to the Assistant Collector's failure to act on the application for assessment at a concessional rate. The rejection of the refund claim based on time was overturned, and the appeal was admitted. Refund was allowed if in order.