9911796707
TMI Blog1990 (4) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... e are that the appellant submitted their refund claim for Rs. 4,696.53 relating to the clearances of Metal containers during the period 22-4-1977 to 18-8-1977 on the ground that the value of the clearance during the year 1977-78 was Rs. 31,310.20 i.e. to say less than Rs. 1,00,000/- and as such enjoy total exemption from Central Excise duty under Notification No. 97/70-C.E., dated 1-5-1970. The said claim was received in the office of the Assistant Collector on 1-9-1978. However, the Assistant Collector of Central Excise, Kanpur rejected the said claim of the respondents vide his Order-in-Original dated 19/20-9-1980 holding that Since the clearances on which the refund has been claimed relate to the period from 22-4-1977 to 18-8-1977, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of payment or adjustment of duty and not from the end of the financial year. 4. In reply Shri Rajesh Kumar, Advocate on behalf of the respondents cited the said case of T.T. Pylunny Royal Smiths v. Union of India, decided by a Single Judge of the Kerala High Court and reported in 1978 (2) E.L.T. (J. 705). On being pointed out by the Bench that the said judgment delivered by the Single Judge was overruled by a Division Bench of the same High Court on appeal by the Union of India (See Assistant Collector of Central Excise v. T.T. Pylunny Royal Smiths, 1983 (14) E.L.T. 2156, supra), he had no answer. However, he added that before rejecting the claim by the Assistant Collector of Central Excise no show cause notice was issued to the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... say 16-1-1979). 6. We have considered the submissions. At the outset we may take up the argument relating to the non-issue of show cause notice prior to the rejection of the refund claim by the Assistant Collector. Before we do so, it may be stated that at the time of hearing we asked the learned counsel for the respondents as to what purpose would be served if the case is remanded to the Assistant Collector when the facts relating to the controversy as to whether the refund claim was barred or not are admitted to the respondents and no further investigation or evidence is necessary to decide the said controversy, he had no answer except to say that the case may be remanded. After giving our due consideration to the submission made by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assistant Collector the respondents took the matter in appeal before the Collector (Appeals) and canvassed his points and before this Tribunal also he canvassed his points and got an opportunity to counter the views taken by the Assistant Collector. In these circumstances we think that there was no violation of principle of natural justice. That apart, remand is not called for in the peculiar facts and circumstances of the case. As regards the case of Shri Ambica Khandsari Udyog v. Collector of Central Excise, supra, cited by the learned counsel for the respondents it may be stated that in the facts and circumstances of that case it was held that had the show cause notice been issued, the appellant would have succeeded in satisfying the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or obtaining exemption for refund of duty. At the first blush, the argument did cause us some concern. But we are satisfied that there is no ground or scope for apprehension or uneasiness. Although the realisation that the goods cleared do not exceed the two lakhs limit which alone would qualify for exemption, may come only at the end of the assessment year, the claim for refund has to be limited to goods worth not more than Rs. 50,000. There is nothing in Rule 173-J or Rule 11 which obliges a person to confine his claim for refund to the articles removed in the earlier part of the year rather than to the later portions thereof; so that, the hardship and the inequity of having to prefer a claim or application for refund with respect to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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