9911796707
TMI Blog2000 (10) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts leading to the appeal from the Revenue are as follows : The respondents manufactured and cleared excisable goods on payment of duty on 14-1-1993. The goods were returned by the customer and were received back in the respondents factory on 9-4-1993 under D-3 declaration under Rule 173H. At a later date i.e. on 1-8-1993, the formal rejection of the very goods by the customer was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods and since in any case the second time payment is after nine months of the first payment, the cause of refund arises after the time for claiming refund in terms of Section 11B. Therefore, I reject the refund claim filed by the assessee. 2. It appears that the Asstt. Collector had calculated the period from the date of the first clearance to the date of the clearance of reconditioned goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of rejection dated 1-8-1993 is not the material factor in determining the relevant date. From this date i.e. 9-4-1993, the date of filing of the refund claim i.e. 21-7-1993 was not beyond the period of six months. The provisions of the said Rule do not make the pre-condition of second clearance on payment of duty for filing of the refund claim. The refund claim can be filed as soon as the recon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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