1981 (1) TMI 74

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..... tion and have examined the records of the case. 2. Government observe that on 28-12-1977 the petitioners filed a refund claim for an amount of Rs. 14,890.68 which represents the excess Central Excise duty paid on metal containers during the financial year 1976-77 without availing the benefit of Notification No. 97/70, dated 1-5-1970 which was available to them in respect of the said goods. 3. .....

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..... ew that there is considerable force in the petitioners contention viz. that the time-limit for filing refund claim in such cases should compute only from the close of the relevant financial year when alone correct position regarding eligibility of benefit of the relevant notification emerged. Govt. therefore, set aside the order-in-appeal, with direction that the petitioners claim for refund shall .....

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