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TMI Blog1984 (2) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. Shri K.D. Tayal, S.D.R., for the Respondent. ORDER As a common point at issue is involved in these two appeals and they were argued together by the same Advocates, they are being disposed of by this common order. 2. Appellant No. 1 owned two tea factories and appellant No. 2 owned three tea factories. Both the appellants were entitled to the concessional rate of duty on exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e concession availed of by them in respect of the individual factories in which there was a short-fall in clearances compared to the base year and to claim refund of the corresponding amount in respect of their factory in which there was excess clearance. The two appellants complied with the Department s direction. But when they applied for refund of the amount equivalent to what they had earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not be rejected as time-barred. The Department s representative stated that each tea factory was a distinct entity and it was licensed separately under the Central Excises Act and Rules and that, therefore, the action of the Department was correct. 4. We have carefully considered the matter. We find that exemption Notification No. 198/76-C.E., dated 16-6-1976 gave the concession to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ths of paying back the money. Since the time-limit for refund under Rule 11 of the Central Excise Rules, 1944 was six months, the refund claim cannot be held as time-barred. The lower authorities were not correct in reckoning the time-limit from the original duty payment from October, 1978 onwards because the cause for the refund claim arose only after the second payment (in compliance with the De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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