1982 (1) TMI 201

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..... sion application. 2. Briefly stated, the facts of the case are that the petitioners cleared yarn falling under item 18E of the Central Excise Tariff after payment of duty during the period 30-3-72 to 25-4-1972 to M/s. Shri Shakti Mills Ltd., Bombay. Subsequently, they filed a refund claim on 8-5-1973 in respect of the duty paid on the impugned yarn on the ground that the same yarn had been ulti .....

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..... ime of the clearance would arise only when the yarn is used for weaving of fabrics by a composite mill and not on the date of payment of duty assessed at the standard rate at the time of clearance and, therefore, the refund claim would not be covered by Rule 11 of the Central Excise Rules, 1944 but would be governed by the provisions of the Limitation Act. 4. The Government observe that the pet .....

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..... gnature and lodges it with the proper officer within three months from the date of such payment or adjustment as the case may be and that the period of three months mentioned in Rule 11 has been enhanced to a period of one year by Rule 173J ibid. 5. In view of the above position the Government observe that a claim for refund in respect of duties paid in excess through error should be filed wit .....

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