1988 (2) TMI 172

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..... Prakash Anand, Member (T)]. - This is a matter in which refund of duty amounting to Rs. 54,689-17 was claimed on 30th March, 1979 in respect of clearances of tea during the period 4-4-1978 to 25-9-1978. This was rejected by the Asstt. Collector in his order-in-original on grounds of time bar under the then Rule 11 of the Central Excise Rules, 1944. The Collector (Appeals), however, considered .....

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..... r the respondent. Shri Balbir Singh supports the view taken in the department s appeal that as per the then Rule 11 of Central Excise Rules, 1944, any person claiming refund of duty paid by them is required to make an application before the expiry of 6 months from the date of payment of duty. The department s case is that in view of the statutory requirements, the claim not made within the period .....

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..... - Tata Finlay Ltd., Calcutta v. Collector of Central Excise, Calcutta. 4. In the light of the foregoing decisions, the first point on which the law is well settled is that the critical date for determining whether the claim for refund is in time or not is not the date on which individual claims for refund are made, but the date on which the claimant approaches the department a .....

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..... thority of the base clearance, refund claims in respect of payments made after the said date will have to be made within the normal period of limitation calculated from the date of payment of duty. 5. We notice, however, that one of the points on account of which the claim of the appellants was rejected by the Assistant Collector was that in the instant case, the refund claim was not made in tim .....

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..... en only the date of actual receipt of the refund claim in the office of the Asstt. Collector would be pertinent. 6. In the light of the foregoing, this matter is remanded back to the lower authorities for decision as regards the admissibility of the refund claim, keeping in view the procedural requirements regarding the date of filing the refund claim in the office of the Assistant Collector/ Su .....

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