9911796707
TMI Blog1990 (10) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of the Central Excises and Salt Act, 1944, which stipulates that any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Collector of Central Excise before the expiry of 6 months from the relevant date which is the date of payment of duty in the instant case. The Rebate claim was actually received by the Assistant Collector after the expiry of six months from the relevant date . 2. In order to appreciate the aforesaid question, brief facts of the case as found by the Tribunal in its order No. A/96/90-NRB dated 6-3-1990 are set out below :- From a resume of the facts as stated above it is clear that in the instant case the Sector Officer entertained the refund application, alt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted took action to enable him to finalise the refund claim and ultimately forward the same to the Assistant Collector. The material portion reads thus - This fact distinguishes the present case from the appellants case reported in 1987 (27) E.L.T. 337. In the present case, the Superintendent entertained the refund application although according to the amended Rule 11 of the Central Excise Rules the refund claim was to be filed before the Assistant Collector of Central Excise and during the relevant period there was no practice in Kanpur Collectorate for receiving the refund claims in the Range Office. If the Range Superintendent did not take any action on the Refund application, the position could be different; but in the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office of the Assistant Collector. Hence a question of law arises whether the Tribunal was right, in the facts and circumstances of this case, to count the time-limit with reference to the date of receipt of the refund claim in the Sector Office. 4. Learned advocate, Shri M. N. Mathur for the respondents has urged that the finding of the Tribunal holding the refund claim to be in time is on the peculiar facts and circumstances of this case. This finding is clearly a matter of appreciation of evidence. Therefore, no question of law arises out of the order of the Tribunal. Hence, he urged that the reference application be rejected. 5. We have carefully considered the pleas advanced on both sides. Findings of fact in the Tribunal s order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en as the date of receipt of the application by the proper authority :- (a) at any time? (b) on or after 23-5-1979, the date of the Trade Notice No. 112/79 issued by the Collector of Central Excise, Cochin?" High Court s answers to the aforesaid questions are as follows :- "(a) Question No. (1) :- We answer this question in the affirmative. The application for refund has to be made (addressed) to the concerned Assistant Collector. In the present case it was so done. (b) Question No. (2) :- We answer the first limb of this question in the affirmative. We answer the second limb in the affirmative insofar as the Revenue held out as in this case that the Superintendent was authorised to receive the application and transmit it to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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