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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1985 (7) TMI AT This

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1985 (7) TMI 267 - AT - Central Excise

The case involves a refund claim filed by M/s. Micro Extrusion Corporation within the time limit specified in Section 11B of the Central Excises and Salt Act, 1944. The claim was initially rejected by the Assistant Collector but later allowed on appeal by the Collector of Central Excise (Appeals), Madras. The decision of the Collector (Appeals) was upheld by the South Regional Bench of the Tribunal, Madras. An application was filed under Section 35G for referring a legal question to the High Court of Karnataka regarding the validity of the refund application presented to the Range Superintendent but received by the Assistant Collector after the lapse of 6 months.

 

 

 

 

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