9911796707
TMI Blog1997 (2) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant. Shri Pragyan, Advocate, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The department is aggrieved by the order passed by the Collector (Appeals), Ahmedabad modifying order-in-original dated 11-9-1989 passed by the Assistant Collector of Central Excise, Baroda. 2. The bulk drugs manufactured by the respondent enjoyed the benefit of full exemption under Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent had collected the amount equal to the duty from the wholesale dealers and the same remains in his hands as profit and should be regarded as part of the cum-duty price and redetermined the purported duty payable, deducted this amount from the total duty actually paid and refunded the balance amount. The Collector (Appeals) set aside this order and directed refund of the entire amount pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the restrictions and qualifications in Section 11B(2) of CE Act would not apply to the refund claims under Central Act 45 of 1986. 5. Section 11B of the CE Act, inserted in 1980, enables a person claiming refund of duty to make an application for refund of such duty before the expiry of six months from the "relevant date". Section 11B underwent changes in 1991 and 1995. Sub-section (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;The officer to whom applications are required to be submitted under both the enactments is the Assistant Collector and time provided is six months from the "relevant date" in one case and from the date of the commencement of the Act in the other case. The date of commencement of the period had to be specifically provided in the Central Act 45 of 1986 since none of the relevant dates specified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he date when the provision was incorporated in sub-section (2) of Section 11 of CE Act. This provision shall govern the refund claims consequent on Central Act 45 of 1986. 8. We set aside the impugned order and remand the case to the jurisdictional adjudicating authority for considering the impact of Section 11B(2) of the Act on the refund claim and to pass consequential orders. The Appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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