1987 (5) TMI 352

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..... p;- This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras, dated 9-9-1986 confirming the order of the Asstt. Collector of Central Excise, Madras III Division, dated 29-11-1985 and rejecting the refund claim of the appellant as barred by limitation in terms of Section. 11B of the Central Excises and Salt Act, 1944 ("the Act" for short). The refund claim of t .....

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..... nstrued to be from the date of assessment of R.T. 12 is not tenable and the issue is no longer res integra and is coveredy the ratio of the ruling of the Special Bench of the Tribunal in the case of 'Siemens India Ltd. and Rane Co. v. Collector of Central Excise', [reported in 1986 (25) E.L.T. 821], wherein it has been held that under the Self removal Procedure the payment of duty by debit in the .....

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