Declaration date governs limitation for excess production refund claims; later formal applications did not defeat the claim.

For refund claims under the excess production scheme, the Tribunal treated the date of filing the declaration with the Assistant Collector as the relevant date for limitation under Section 11B. Applying its earlier Special Bench ruling, it held that the subsequent filing of formal refund applications was not fatal where the declaration had already been made in terms of the departmental trade notice and the claim arose under the same scheme. It also followed the principle that coordinate Benches must apply a larger Bench decision. The limitation bar therefore did not defeat the refund claims.

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Issues: Whether the date of filing the declaration with the co-ordinating Assistant Collector could be treated as the relevant date for the refund claim under the excess production scheme, so that the claim was not barred by limitation under Section 11B.

Analysis: The Tribunal followed its earlier Special Bench decision holding that, for refund claims under the excess production scheme, the date on which the declaration is filed with the Assistant Collector is the relevant date for computing limitation. Since the appellants had filed the declaration in terms of the departmental trade notice and the claim was based on the same scheme, the later presentation of the formal refund applications was not treated as fatal. The Tribunal also applied the principle that a decision of a larger Bench should be followed by coordinate Benches.

Conclusion: The date of declaration was held to be the relevant date for the refund claim, and the bar of limitation did not defeat the claims.

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