https://www.taxtmi.com/caselaws?id=167501 The Tribunal allowed the appeals by M/s. Kothari Plantations and Industries Limited, setting aside lower authorities' orders. The Tribunal held that the date of receipt of applications for determination of eligibility for concessional rates of duty was crucial in calculating the limitation period for refund applications. Refund applications for relevant periods preceding the receipt of initial applications by the Assistant Collectors were allowed. The matters were remitted for granting refunds, with directions to issue refund orders within three months. en-us Tue, 16 Jul 1985 00:00:00 +0530 Mon, 22 Dec 2014 16:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167501 The Tribunal allowed the appeals by M/s. Kothari Plantations and Industries Limited, setting aside lower authorities' orders. The Tribunal held that the date of receipt of applications for determination of eligibility for concessional rates of duty was crucial in calculating the limitation period for refund applications. Refund applications for relevant periods preceding the receipt of initial applications by the Assistant Collectors were allowed. The matters were remitted for granting refunds, with directions to issue refund orders within three months. Case-Laws Central Excise Tue, 16 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167501