9911796707
TMI Blog1986 (9) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... ir declaration on 12-6-1978 in respect of exemption under notification No. 198/76-C.E., dated 16-6-1976. Orders for fixation of their basic clearances were passed by the Assistant Collector on 2-1-1979. Subsequently they filed four refund claims as follows :- (1) Dated 17-7-1979 for the year 1977-78 in respect of Chuapara Tea Estate; (2) Dated 16-7-1979 for the year 1977-78 in respect of 3ainti Tea Estate; (3) Dated 3-9-1979 for the year 1978-79 in respect of Chuapara Tea Estate; and (4) Dated 26-11-1979 for the year 1978-79 in respect of Central Dooars Tea Estate. The concerned Assistant Collector dismissing all these refund claims under different orders on the ground that they had been filed beyond the period fixed under Rule 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the claim for refund was staked and therefore if refund claim would not be barred with reference to that date the actual refund claims that were subsequently filed (after the declaration had been approved by the Assistant Collector and the base clearances had been fixed by him) should not be rejected on the ground that the said claim was made beyond the period fixed under Rule 11 calculated from the date of payment of duty. He submitted that the same principles should be adopted in the present appeal also and applying the said principles relief should be granted to the appellants to the extent permissible. 4. He pointed out that in respect of claims (1) (2) mentioned earlier (dated 17-7-1979 and 16-7-1979) they related to the year 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e before the date of approval of base clearance by the Assistant Collector or thereafter, should be considered to have been payments under protest and hence there should no question of period of limitation in respect of the claims for refund thereof. 5. Shri Sachar on the other hand contended that even applying the principles of the rulings relied on by the appellants they can be deemed to have claimed entitlement to exemption from the date they filed their declaration i.e. 12-6-1978, and hence their claim for refund can relate only to payments made after that date and not to any payments made before that date. Therefore, in effect he contended that the appellants were not entitled to any refund at all for any period prior to 12-6-1978, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference to the decision of this Tribunal in Nagpur Re-Rolling Mills v. Collector of Central Excise, Nagpur (1986 Vol. 25 E.L.T. 143). We find that this decision merely followed the earlier decisions of this Tribunal cited supra in respect of limitation to be applied in refund claims depending upon the fixation of base clearances in terms of notification No. 198/76, dated 16-6-1976. 7. We are, therefore, of the opinion that the principles laid down by this Tribunal in the earlier decisions will have to be applied in these appeals also and relief will have to be moulded in terms of the said ratio. We, further note that in respect of payments made on and after 2-1-1979 the situation will be different since by that date the appellants had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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