9911796707
TMI Blog1997 (1) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... w during the period from April, 1979 to March, 1983. The refund claim was received in the office of the Jurisdictional Assistant Collector on 3-8-1984. On the ground that the refund claim had been filed beyond the period of six months, the Assistant Collector of Central Excise, Bombay rejected the refund claim of Rs. 2,20,206.38 under his order dated 11-1-1985. The order passed by the Assistant Collector of Central Excise was confirmed by the Collector of Central Excise (Appeals), Bombay. 2. The matter was heard on 9-1-1997 when Shri Rajesh Kumar Advocate appeared for the appellant. Shri A.K. Agarwal, SDR is present for the respondent revenue. 3. Shri Rajesh Kumar, Advocate stated that the appellants were paying the Central Excise duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as his submission that the matter has been correctly decided by the Collector Central Excise. 5. We have carefully considered the matter. Under letter dated 24-7-1984, the appellants have filed a refund claim addressed to the Assistant Collector Central Excise, Bombay. The letter dated 24-7-1984 is extracted below : RASHTRIYA METAL INDUSTRIES LIMITED Ref. : MP/ 24th July 1984 The Asstt. Collector of Central Excise Division K-J, Bombay, Old Custom House, Fort, Bombay - 400023. Dear Sir, Re : Refund of Excise Duty paid under T.I. 68, under mistake of law. We invite your attention to our letter No. MP/6852, dated 30-6-1984 in reply to your show cause notice No. K-1/V/SCR-9/GOI/1532, dated 17-9-1982 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y details. 6. The ground taken by the appellant for claiming refund, as will be seen from the above extract was that they had been unnecessarily labouring under mistake of law. In this letter, there is no reference to any excisable goods or the reasons for claiming that no duty was payable. There is only reference to Item 68 which was omnibus item covering all other goods not elsewhere specified in the Old Central Excise Tariff which was in force prior to 1-3-1986. We find that there is no reference either to any protest or that the duty have been paid under protest. Under the Annexure details of monthwise payment of Central Excise duty under Item No. 68 was given without any specific reference to the gate passes or the nature of the use. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or the Customs Act. The Collector Central Excise (Appeals) has referred to the Supreme Court decision in the case of Miles India Limited. 9. Ld. Advocate had referred to the letter of protest dated 13-1-1981 which is extracted below : Rashtriya Metal Industries Ltd. Sir Mathuradas Vasanji Road, J.B. Nagar, Bombay - 400 059 K.XI/68/RMI/IC/80/8 - 4818 13th January, 1981 To The Superintendent Range XI Central Excise RMI Compound Bombay - 400 059. Sir, Sub : Central Excise Duty on Machining Charges Re : Your letter K.XI/68/RMI/IC/80/8, dated 2-1-1981 our letter dated 6-1-1981 Please refer the above mentioned correspondences. Under your orders we have not cleared any of the mac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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