1997 (11) TMI 354

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..... e U.L. Bhat, President]. The order dated 15-2-1990 passed by the Collector (Appeals), Delhi confirming the order-in-original No. l3/2987, dated 29-9-1987 passed by the Assistant Collector of Central Excise, Bhilai rejecting the refund claim preferred by the appellant here is challenged under this appeal. 2. Appellant, engaged in the manufacture of gases, was supplying the same to Governmen .....

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..... ng to Section 11-B of the Central Excises Act, 1944, refund claim is required to be preferred before the expiry of six months from the relevant date. Relevant date in this context would be the date of payment of duty. Accordingly, the lower authorities held that the refund claims filed long after the expiry of six months from the dates of duties were barred by time. This finding is now challenged. .....

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..... in Section 11-B will not be attracted. The facts of the present case are identical. Therefore, following the above dictum we hold that the refund claims are not barred by limitation. The lower authorities had not gone into the merits of claims. 4. We set aside the impugned orders and remand the claims to the jurisdictional adjudicating authority for decision afresh on merits after giving appella .....

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