1992 (10) TMI 210 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, ruled in a case involving a refund claim for excess duty paid on biris. The claim was initially rejected as time-barred, but the Tribunal held that if a refund claim is presented in time with the Superintendent of Central Excise and delayed in transmission to the Assistant Collector's office, it cannot be rejected as time-barred. The Tribunal referred to a Kerala High Court decision supporting this interpretation. The Tribunal set aside the lower authorities' decision and remanded the case for further examination based on the prevailing practice for filing and processing such claims.