1987 (9) TMI 162 - AT - Central Excise

Summary

Issues:
1. Time-barred refund claim under Rule 11 of the Central Excise Rules, 1944.
2. Appeal timeline under Section 35 of the Central Excises and Salt Act, 1944.
3. Applicability of the Limitation Act for claiming refund.

Analysis:

1. The appellants filed a refund claim for the period from 1-8-1974 to 31-3-1976, seeking exemption under Notification No. 116/74-C.E. The Assistant Collector rejected the claim as time-barred under Rule 11 of the Central Excise Rules, 1944, due to the claim being submitted on 4-7-1977. The Appellate Collector upheld this decision, stating that the time-limit could not be relaxed, leading to the rejection of the appeal.

2. The appellants argued that the appeal was not time-barred if the Assistant Collector's letter dated 12-1-1978 was considered an appealable order. However, the Appellate Collector found the appeal filed on 30-3-1978 to be beyond the prescribed three-month period for filing an appeal under Section 35 of the Central Excises and Salt Act, 1944. The Tribunal upheld this decision, noting that the appellants had ample time to file an appeal after being advised to do so by the Assistant Collector.

3. The appellants contended that the provisions of the Limitation Act should apply instead of Rule 11 of the Central Excise Rules. However, the Tribunal rejected this argument, citing precedents that the time-limits under the Central Excise Rules and the Central Excises and Salt Act are mandatory and cannot be relaxed. The Tribunal upheld the lower authorities' decisions, emphasizing that statutory time-limits must be adhered to for claiming refunds.

In conclusion, the Tribunal found no errors in the lower authorities' orders and dismissed the appeal, affirming the time-barred nature of the refund claim and the appeal timeline under the relevant statutes. The Tribunal reiterated the mandatory nature of statutory time-limits for claiming refunds, rejecting the argument for the applicability of the Limitation Act in such cases.