Refund limitation under excise law required reconsideration where Rule 173J was not examined below.

The refund claim was treated as received on 6-6-1978 because the alleged earlier filing date was not raised before the authorities and was not accepted. Since the authorities had examined only Rule 11 and had not considered Rule 173J, the limitation issue under the Central Excise Rules, 1944 required fresh examination for a manufacturer under the Self Removal Procedure. The appellate forum therefore set aside the order to the necessary extent and remitted the refund matter for reconsideration on limitation, without expressing any view on the merits of the refund claim.

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Issues: Whether the refund claim was barred by limitation under the Central Excise Rules, 1944, and whether the applicability of Rule 173J required reconsideration in respect of a manufacturer under the Self Removal Procedure.

Analysis: The date of receipt of the refund application was taken as 6-6-1978, since the contrary plea that it was filed on 5-5-1978 had not been raised before the authorities and was not entertained. The authorities had proceeded only on Rule 11, while the applicability of Rule 173J had not been examined. As the appellant was covered by the Self Removal Procedure and the refund claim raised the substance of duty collected without authority of law, the matter warranted consideration of the limitation question in the light of Rule 11 read with Rule 173J. No opinion was expressed on the merits of the refund claim.

Conclusion: The limitation issue was not finally decided on merits and was remitted for fresh examination with reference to Rule 11 and Rule 173J.

Final Conclusion: The impugned order was set aside to the extent necessary and the refund matter was sent back for reconsideration, while the plea regarding the alleged earlier filing date was not accepted.

Ratio Decidendi: Where the applicability of the governing refund provisions has not been examined below, the appellate forum may remit the matter for reconsideration, especially where a relevant limitation plea arises under the applicable excise procedure.

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