1997 (1) TMI 93 - HC - Central Excise

Summary

The High Court of Judicature at Madras considered whether the date of declaration is relevant for refund claims under Rule 11 of the Central Excise Rules, 1944. The Court held that the date of declaration for determination of base clearance is the relevant date for refund claims. The Tribunal reversed the Assistant Collector's decision, allowing refund claims made within six months prior to and after the declaration date. The Revenue withdrew appeals in similar cases, conceding to the assessees' requests.