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TMI Blog1995 (5) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... a sum of Rs. 26774.48 in respect of Central Excise duty paid by them on finished rolls cleared by them from their factory. They had made the aforesaid claim on the ground that they had earlier paid duty on the rolls in unfinished condition as they could not bring back the same within time after they had sent them to their job worker for processing. For such failure they had paid the duty on 13-7-1990. They had received the rolls from the job worker subsequently and thereafter they had removed the same from their factory on payment of duty. They paid the said duty on 24-9-1990. They filed their refund claim on 22-1-1991. The same was rejected by the Assistant. Collector as time barred treating the refund claim to be in respect of their firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... originally they had paid duty of Rs. 13.7.90 in terms of the direction of the Superintendent. They had again paid duty amounting to Rs. 26,774.48 on 24-9-1990 when they despatched the rolls from their factory to their customers. They had claimed refund of the said sum of Rs. 26,774.48 paid by them on 24-9-1990. They had relied upon the Tribunal decisions in South India Corporation Agency Pvt. Ltd. v. Collector of Customs, Calcutta reported in 1983 E.L.T. 1273 and in Balaji Fasteners v. Collector of Central Excise 1990 (46) E.L.T. 543 besides a few Government of India orders in Revision. It is stated that in the first mentioned case, the Tribunal had held that in matters of double duty paid on the same goods the time limit prescribed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dynamatic Hydraulics Limited. 3. 1992 (62) E.L.T. 511 Calcutta High Court. In these cases, it was held that where money paid is not duty then refund is not governed by the provisions of limitation under Section 11B. In 1991 (56) E.L.T. 657, the Tribunal had held that in matters of duty paid twice on same goods time limit is computable from the date of excess payment of duty and not from the original payment. 4. An alternative plea has been raised that their RT-12 return for the month of July, 1990 had not been returned to them. It is stated that the RT-12 returns for February, August, September and October, 1990 were provisionally assessed. Inference could be drawn that the July, 1990 RT-12 return had also been assessed provisiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly paid the amount by debiting their Personal Ledger Account. They, however, received the rolls back without machining and carried out the machining themselves and cleared the rolls to their customers paying the duty on 24-9-1990. As they had paid duty on 13-7-1990 which incidentally was more than the duty they paid on 24-9-1990 (Rs. 27,299.48 as against Rs. 26,774.48) only for not having received the rolls sent out for machining to their job workers that payment became refundable when they received back the goods. They could have claimed refund of the original payment or in the alternative submitted proof of payment of that duty while ultimately clearing the goods from their factory in September, 1990 but they paid the duty of Rs. 26,774 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re made, were in order and not without the authority of law. The decisions about payment of sums without the authority law and time limit not being applied are not applicable in the present case. The Tribunal decision in Hindustan Petroleum Corporation Limited 1990 (56) E.L.T. 657 related to a customs case where the goods had been imported but one box was not traced. Duty was paid on the entire consignment initially. The missing box was traced and cleared on payment of duty. As duty on the entire consignment if duty was paid earlier, the second payment was the excess payment and the refund claim was held to be within time with reference to the second payment and not from the date of the original payment. This case is not applicable to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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