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TMI Blog1986 (10) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... hri N.K. Dev, Consultant, for the Appellants. Shri S.R. Kunte, J.D.R., for the Respondent. [Order]. - The question for decision in this appeal filed by the appellants M/s. I.D.P.L. who are a Government of India undertaking is eligibility of the appellants to refund in respect of their product "Vitamin Premix" for the period from 1978 to 30-10-1981. 2. We have heard Shri N.K. Dev, Consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial duty paid on product cleared by the assessee on or before 9-6-1981 was time-barred, under section 11-B of the Central Excises and Salt Act, 1944. Thus, according to him refund for the period 10-6-1981 to 30-10-1981 was within time. Surprisingly, however, in the last para of his order, he rejected the entire claim for refund. 4. Before us Shri N.K. Dev, learned Consultant for the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tells us that the appellants had throughout this period paid duty under protest by making suitable endorsement on the gate passes for the period aforesaid. We also find that the appellants had addressed letter, dated 9-3-1981 to the Assistant Collector of Central Excise, Hyderabad praying that they may be permitted to pay duty in respect of the product under Tariff Item 68 and not under 14-E. To t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Collector the same ought to have been granted by him in view of the reasonings adopted by him. As for the appellant's claim for refund for the period 9-3-1981 to 9-6-1981 he had no particular comments to make but he submitted that the claim for refund relating to the period 1-6-1981 to 9-6-1981 after Rule 233-B had come into force deserves rejection as appellants for this period had not follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the date which has been found by the Assistant Collector to be beyond time. The only rejectable part of the appellants' claim taking into consideration the procedure prescribed by Rule 233-B is from 1-6-1981 to 9-6-1981. Rest of appellants' claim for the period from 9-3-1981 to 31-5-1981 and 10-6-1981 to 30-10-1981 the latter being within time even according to the Assistant Collector should be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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