Tribunal grants appeals, modifies Collector's order, allows refunds based on filing date, limits refunds post-duty liability awareness.

The Tribunal allowed the appeals to varying extents, modifying the Appellate Collector's order. Refund claims were granted based on the date of filing the declaration, with specific decisions made for each claim, allowing refunds for certain periods and denying claims falling outside the limitation period. Refunds for payments made after the duty liability awareness were subject to the limitation period from the payment dates.

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Issues:
- Refund claims filed beyond the period fixed under Rule 11 of the Central Excise Rules.
- Interpretation of the relevant date for staking a refund claim.
- Application of principles from previous Tribunal decisions.
- Consideration of limitation period for refund claims.
- Assessment of refund claims for different periods.

Analysis:
The judgment involved a series of appeals concerning refund claims filed by M/s. McLeod Russel (India) Ltd., owners of multiple Tea Estates, under notification No. 198/76-C.E. The Assistant Collector dismissed the refund claims as being beyond the period fixed under Rule 11 of the Central Excise Rules. The Appellate Collector upheld these dismissals, leading to revision petitions and subsequent appeals before the Tribunal.

The appellant's representative relied on previous Tribunal decisions, arguing that the relevant date for staking a refund claim should be the date of filing the declaration required under the notification. They contended that the claims should not be rejected solely based on the period fixed under Rule 11 calculated from the date of duty payment. The representative proposed that relief should be granted based on this interpretation.

On the other hand, the Department's representative argued that the appellants could only claim refunds for payments made after filing the declaration on 12-6-1978. They emphasized the absence of evidence regarding any classification list filed by the appellants claiming exemption before the declaration date. The Department sought to deny refunds for any period before 12-6-1978 based on this premise.

The Tribunal considered the principles established in earlier decisions and determined that relief should be granted based on the date of filing the declaration. The judgment outlined specific decisions for each refund claim: allowing claims in full for certain periods and barring claims for periods falling outside the limitation period. The Tribunal clarified that refunds for payments made after the appellants were aware of their duty liability should be subject to the limitation period calculated from the payment dates.

In conclusion, the Tribunal allowed the appeals to varying extents, modifying the Appellate Collector's order accordingly. The judgment provided a detailed analysis of each claim, considering the relevant dates, limitation periods, and principles derived from previous Tribunal decisions.

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