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TMI Blog1988 (2) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... er Notification No. 80/80, dated 19.6.1980, they were entitled for full exemption from payment of duty on the first clearances of Rs. 5 lakhs and thereafter 25% exemption from payment of duty on the next Rs. 10 lakhs clearance. It was also stated by the respondent that they had paid full duty on the clearance taken during the period 4.4.1980 to 27.5.1980 and 27.5.1980 to 7.10.1980 instead of availing exemption under the said Notification. On receipt of the said two refund claims the Assistant Collector, Central Excise, Ghaziabad rejected the claim for refund of Rs. 50,000/- relating to the period 4.4.1980 to 27.5.1980 on the ground that the same was time-barred as it was received in the Divisional Office on 8.12.1980, i.e. to say after the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m was paid during April-May, 1980 by crediting the PLA account, and (ii) refund claims were filed on 8.12.1980 that is to say after six months from the time when the duty was paid. On these admitted facts she submitted that after the payment of duty by adjustment in PLA account the question as to when the assessment was finalised on RT-12 is of no consequence and the period of six months cannot be computed from the date when the assessment was finalised on RT-12 on 6.12.1980, and therefore, the Collector (Appeals) went wrong in computing the period of six months from the date when the assessment was finalised on RT-12 and cited the decision rendered by this Tribunal in the case of Mettur Chemical Industrial Corporation Ltd. v. Collector o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Central Excises authorities. Thus on facts the said case is not applicable to the case in hand. 6. In the case of K.L. Thirani, Supra application for refund of excise duty was filed on the ground that the orders of assessment previously made was only provisional assessment and therefore the limitation should be computed from the date of final assessment. 7. In the case of T.T. Pylunny, Supra, it was held that the period of limitation for filing refunds in the case of exemption notification based on annual turnover will only comes from the last date of the year. 8. In Re Standard Tin Works, Supra, the Government of India in Revision held that limitation of one year under Rule 11 will run from the date of assessment on RT-12 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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