1978 (1) TMI 165 - Commissioner - Central Excise

Summary

The judgment in the case of Collector of Central Excise, New Delhi states that the refund claim was valid as it was submitted within the time limit of three months from 31-3-1977. The exemption restriction under Notification No. 14/76-CE was not applicable to the appellant. The order of the Assistant Collector was set aside, and the refund claim was sanctioned. (Case Citation: 1978 (1) TMI 165 - Collector of Central Excise, New Delhi)