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TMI Blog2002 (5) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... -81 denying the benefit of exemption of Notification No. 198/76 for the period between 7-3-78 and 31-3-78 and as a result the refund of excise duty to the extent of Rs. 10,105.16 was rejected. On the constitution of the Tribunal the revision application was transferred to the Southern Regional Bench. The Tribunal disposed off the appeal No. 55/82 MAS arising from Order-in-Appeal No. 504/81 dated 23-6-81 passed by the Appellate Collector of Central Excise, Madras in File No. V/14H/1/81 by its order dated 10-5-85. By this order the Tribunal set aside the order of the Collector of Central Excise and held that the assessee was entitled to the benefit of notification No. 198/76 in the light of Special Bench, New Delhi's ruling rendered in Neelam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of payment had expired. It sought to maintain it's claim by contending that as it had twelve plants spread all over India, it could not make the claim for refund until after the Assistant Collector had advised the respondent about the determination of the base period and base clearance. That contention of the assessee was rejected by the Assistant Collector, and also by the Collector but found favour with the Tribunal. Being aggrieved by that order of the Tribunal, the revenue sought the reference. The question referred to us by the Tribunal is as to whether in the facts and circumstances of the case, the date of declaration would be the relevant date for the purpose of claims of refund under Rule 11 of the Central Excise Rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exceeds clearance during the base year. The entire exercise is required to be carried out by the assessee, if it wants to claim any refund on the basis of that notification, and that task is not required to be performed by the Revenue for the assessee. We, therefore, hold that the determination of the base period and base clearance referred to in the Notification No. 198/76 is initially required to be done by the assessee for the purpose of claiming, any refund, and delays in making such claim for refund cannot be ignored on the ground that the revenue is required to make the determination and communicate the same to the assessee to enable it to make a claim for refund. The question referred to us is, therefore, answered in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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