9911796707
TMI Blog1986 (4) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per: K. Prakash Anand, Member (T)]. - This is a Revision Application filed before the Government of India against Order No. V-2(26AA)811/ 79/503A, dated 16th June, 1980, passed by the Collector of Central Excise (Appeals), Bombay. On the setting up of this Tribunal this has been transferred here and is now being treated as an appeal before us. 2. Briefly the facts are that appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants after making necessary modifications in terms of objections raised by the Superintendent of Central Excise, who had returned the refund claim, received on 21st September, 1977. The Assistant Collector held that since more than 10 months had elapsed on 17th February, 1978 after the last date of payment of duty, during the relevant period, the entire claim for refund was hit by time bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of excess production takes place only at the end of the year vis-a-vis the base clearances. Since it is not possible in such cases for a refund claim to be lodged before the end of the entire year. Rule 11 is not at all applicable to such cases. In fact, no rule of limitation is provided in such cases, it is urged. 4. Shri H.A. Chauhan, Partner appears on behalf of the appellants and reiterate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ollector of Central Excise, Shillong, 1983 E.L.T. 1274 (CEGAT). In these three cases together we find that the Tribunal has already taken a view on the relevant questions in the background of which the issue before us is to be decided. This Tribunal has already held that in the context of Notification 198/76, clearances in excess were entitled for exemption only after the declaration was approved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determining the period of limitation is the date on which the appellants had filed the declaration. As per the Order-in-Appeal in this case the party had filed a declaration on 22-7-1976. The period for which the refund has been claimed is from 12th June, 1976 to 30th March, 1977. The entire claim for refund is well within the period of limitation. 8. In view of our foregoing findings, appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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