1987 (6) TMI 295 - AT - Central Excise

Summary

The case involved a refund claim by M/s. R.S. Rekhchand Mohota Spg. & Wvg. Mills Pvt. Ltd. for yarn duty paid by mistake. The claim was rejected by lower authorities citing time limitations. The Tribunal ruled in favor of the appellants, stating that the claim was presented on time according to Rule 11 of the Central Excise Rules. The order of the lower authorities was set aside, and the refund was directed to be granted. (Case Citation: 1987 (6) TMI 295 - CEGAT, NEW DELHI)