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Issues: Whether the refund claim under Notification No. 198/76-C.E. was barred by limitation, and what date was relevant for computing limitation.
Analysis: The dismissal of the refund claim on the footing that limitation had to be computed from the dates of payment of duty was held to be incorrect. The proper approach, in cases arising under the notification, is to treat the filing of the declaration required by the notification as the point at which the assessee is deemed to have staked the refund claim. At the same time, the date of approval or fixation of base clearance cannot be treated as the starting point for limitation, since that would allow the assessee to benefit from delay in filing the declaration. The record did not permit a definitive finding whether the declaration first filed was validly complete or whether the relevant declaration was filed only after later rectification.
Conclusion: The orders of the lower authorities were set aside, and the matter was remitted to the Assistant Collector to determine the date on which the required declaration was properly filed and thereafter decide the refund claim afresh in accordance with law.
Final Conclusion: The limitation issue was not finally resolved on the existing record, but the assessee obtained relief from the adverse limitation-based rejection and a fresh adjudication was directed.
Ratio Decidendi: For refund claims arising under the notification, limitation is to be linked to the filing of the declaration required by the notification, not to the date of the quantified refund claim or the date of approval of base clearance, though the assessee cannot take advantage of its own delay in filing a proper declaration.
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