9911796707
TMI Blog1994 (3) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is against the order of the Collector of Central Excise (Appeals), Bangalore. The appellant s refund claim has been rejected on the ground of limitation. The appellant cleared the goods valued at Rs. 19,60,000 on payment of duty and these goods after clearance were exported. The appellant s prayer was that the value of these goods should be abated from the aggregate value of clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 990. 2. The learned Advocate for the appellant pleaded that the appellant had cleared certain qnantities of the goods on payment of duty under AR-4A procedure for export under claim for rebate to a trader in Bombay and they did not take these claims into consideration while reckoning the aggregate value for exemption purposes and filed a refund claim. The learned lower authority has held that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven a careful thought to the pleas made by both the sides. We observe that the appellant is availing the benefit of Notification 175/86 and after they crossed the exemption limit of Rs. 75 lakhs, as per the Notification, they started clearing the goods on payment of full rate of duty. Part of the goods manufactured by the appellant were cleared under AR-4A procedure and which were exported and reb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reckoning the value of the exempted goods cleared from the factory. In any case if the appellant wanted to claim any refund, the refund claims should have been filed for the purpose within the period of 6 months. Admittedly, in the present case the refund has been claimed in respect of goods which suffered duty after the limit of Rs. 75 lakhs had been exceeded beyond the period of 6 months prior ..... X X X X Extracts X X X X X X X X Extracts X X X X
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