9911796707
TMI Blog1983 (2) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... n 15-2-1983. In this case, the Appellate Collector allowed the appellant s claim for refund on account of set-off in terms of exemption Notification No. 178/77-C.E. for the period after 30-6-1978 and rejected the claim in respect of the earlier period on the ground of time-bar under Rule 11 read with second proviso to sub-rule (10) of Rule 173PP of the Central Excise Rules, 1944. The appellants st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund claim could not be rejected on the ground of time-bar since they had made a claim for it well in time in their classification list. 2. The Department s representative countered the appellant s argument saying that the claim made by the appellants in the classification list was not very specific as it did not give adequate data to work out the set-off nor did it quantify the amount of set-o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that it did not quantify the amount of set-off has no force. The end-products involved in this case were (1) Power and Distribution Transformers 25 KVA to 10,000 KVA, and (2) Oil Testing Set, each one almost custom built and requiring varying amounts of inputs, duty on which would be fluctuating from time to time depending upon the quantity as well as value of the inputs. In such a situati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 178/77-C.E. This notification grants set-off in respect of the duty paid on inputs falling under Item 68 of the Central Excise Tariff. The claim made by the appellants in the classification list dated 8-3-1978 and extracted in para 5 above relates to two inputs - (1) bare copper wire upto 2.5 sq. m. etc. etc. and (2) bare aluminium strips. The way these two inputs were described in the classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed by us is granted only after the Appellate Collector is satisfied that the appellants were entitled to set-off in respect of the subject inputs in terms of notification No. 178/77-C.E. 5. Accordingly, we modify the impugned Order-in-Appeal to the extent that the appellant s claim for refund in respect of the period upto 30-6-1978 is held to be within time but we order that this refund may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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