1990 (7) TMI 251 - AT - Central Excise

Summary

Issues:
1. Determination of the relevant date for computing the period of six months under Section 11-B of the Central Excises and Salt Act, 1944.
2. Competent authority for refund application and procedure for submission.
3. Obligation to file claim within the limitation period and before the competent authority.
4. Authority competent to sanction the claim and amendment of Show Cause Notice.
5. Interpretation of Orders of the Supreme Court in a specific case and their impact on the Tribunal's earlier orders.

Analysis:

Issue 1:
The Tribunal clarified that the determination of the "relevant date" for the six-month period under Section 11-B was not in dispute in the case. The claim was presented within the statutory timeline, and there was no controversy regarding the relevant date. Therefore, the question about an alternative statutory provision for determining the relevant date did not arise and could not be referred to the High Court.

Issue 2:
The existence of a practice or procedure for the submission of refund claims by the Superintendent or Inspector on behalf of the Assistant Collector was considered a factual matter. The Tribunal found such a practice existed at the relevant time, making it a question of fact rather than a legal issue not suitable for referral to the High Court.

Issue 3:
Linked to the previous issue, the question of whether the claim was filed within the limitation period and before the competent authority was intertwined with the practice and procedure of submission. As the claim was received by the Superintendent on behalf of the Assistant Collector, it was deemed timely filed before the competent authority based on the established practice. Therefore, this question was also considered factual and not referable to the High Court.

Issue 4:
The Tribunal noted that the original order only addressed the time bar of the refund claim and did not provide any findings on the provisional allowance of the credit. As a result, the question about the authority competent to sanction the claim and the provisional credit did not arise from the Tribunal's order.

Issue 5:
Regarding the interpretation of the Supreme Court's judgment in a specific case and its impact on earlier Tribunal orders, the Tribunal clarified that the question raised indicated a misunderstanding of the Supreme Court's decision. The Tribunal highlighted that the Supreme Court's ruling did not pertain to the calculation of the time limit for filing claims but rather the general law of limitation. Therefore, the question of rendering previous orders nugatory did not stem from the Tribunal's decision, leading to the rejection of the Reference Application as no legal issue arose from the Tribunal's order.