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of <h1>Tribunal overturns rejection of refund claims due to delay, emphasizes importance of timely declaration filing.</h1> <h3>INDIAN OXYGEN LTD. Versus COLLECTOR OF CENTRAL EXCISE MADRAS</h3> INDIAN OXYGEN LTD. Versus COLLECTOR OF CENTRAL EXCISE MADRAS - 1985 (22) E.L.T. 538 (Tribunal) The appellants filed refund claims under excess production scheme. Assistant Collector directed them to file claims in Madras, which were rejected due to delay. Tribunal held date of filing declaration as relevant for refund claim. Appeals allowed for appellants. Point (a) not addressed.
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