https://www.taxtmi.com/caselaws?id=72326 The Tribunal upheld that submitting a refund claim to the Superintendent, even if addressed to the Assistant Collector, met the statutory time limit requirement under Section 11B of the Central Excises and Salt Act, 1944. The judgment emphasized procedural compliance and the authority of the Central Government to relax provisions in refund claims. The appeal was dismissed, directing the Assistant Collector to reconsider the matter in accordance with the Tribunal's decision and past practices. The ruling provides clarity on refund claim submissions and highlights the importance of adherence to established procedures within the Collectorate. en-us Thu, 20 Mar 1986 00:00:00 +0530 Wed, 18 May 2011 15:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72326 The Tribunal upheld that submitting a refund claim to the Superintendent, even if addressed to the Assistant Collector, met the statutory time limit requirement under Section 11B of the Central Excises and Salt Act, 1944. The judgment emphasized procedural compliance and the authority of the Central Government to relax provisions in refund claims. The appeal was dismissed, directing the Assistant Collector to reconsider the matter in accordance with the Tribunal's decision and past practices. The ruling provides clarity on refund claim submissions and highlights the importance of adherence to established procedures within the Collectorate. Case-Laws Central Excise Thu, 20 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72326