2003 (12) TMI 78

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..... learned advocates, the petition is finally heard today. 2.The petitioners are aggrieved by an order dated 12-9-2002 bearing No. A/1140/02-NB-SN passed by the CEGAT. By virtue of the impugned order, an appeal filed by the petitioners has been dismissed and thereby an order passed by the Commissioner (Appeals), Central Excise Customs, Ahmedabad dated 14-12-2001 refusing grant of refund in favou .....

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..... T also dismissed the appeal by virtue of the impugned order. 4.It is not in dispute that the machines had been remade and they had been cleared after they had been returned after first clearance. It is also not in dispute that excise duty has been paid on both the occasions when the said machines had been cleared. The Commissioner (Appeals) rejected the appeal filed by the petitioners on the gro .....

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..... 1998 and the petitioners had claimed refund on 11-8-1998. 6.Upon perusal of the record, it is clear that the fact stated by the CEGAT with regard to making an application for refund is incorrect. An application for refund was made by the petitioner-Company on 23-2-1998 which was received by the concerned respondent on 27-2-1998. The said fact has not only been admitted in Affidavit-in-reply but .....

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..... in the prescribed period. Thus, there was some delay in rendering the accounts. 9.Provisions of Rule 173L(4) of the Central Excise Rules, 1944 gives a discretion to the Chief Commissioner to relax the provision of the said rule for the purpose of admitting a claim for refund. At the relevant time, the Commissioner of Central Excise, Ahmedabad-I could have relaxed the provisions of the rule. In t .....

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..... after more than five years, to ask the petitioners to approach the concerned authority so as to use his power under the provisions of Rule 173L(4) would be quite harsh upon the petitioners and, therefore, we use our discretion and power under this writ jurisdiction and direct the respondent authorities to condone the delay caused in rendering the accounts. 11.The impugned order passed by the CE .....

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