1981 (1) TMI 74 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding a refund claim for excess Central Excise duty paid on metal containers. The petitioners claimed the refund within the statutory period of 1 year from the end of the financial year when they became aware of the eligibility for a duty exemption. The Government agreed with the petitioners' contention and set aside the previous order, directing that the refund claim be considered on its merits without being time-barred. The revision application was disposed of accordingly.