1984 (1) TMI 220

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ].- The appellants were sanctioned refund of Central Excise duty amounting to Rs. 1,88,080/- by the Assistant Collector. The refund was paid to them on 26-6-1973 through a credit entry in their Personal Ledger Account. The refund was on account of the partial exemption from duty on sugar in terms of Notification No. 203/72-C.E., dated 28-9-1972 (commonly known as incentive rebate on excess pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rule 10A, which at that time contained no time limit, had been correctly invoked. The Appellate Collector agreed with the Assistant Collector holding that this was not case of erroneous refund. 2. Before us, the appellants have taken the issue of time bar as their first plea. They relied on the authority of this tribunal s order in the case of M/s. Ceat Tyres of India Ltd. v. Collector of Centra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X