https://www.taxtmi.com/caselaws?id=167519 The Tribunal allowed the appeals of the appellants in a case concerning refund claims under the excess production scheme. The Assistant Collector's rejection of the claims due to delay was overturned, with the Tribunal emphasizing the relevance of the date of filing the declaration for the refund claim. However, one specific point was not addressed in the decision. en-us Thu, 30 May 1985 00:00:00 +0530 Tue, 23 Dec 2014 11:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167519 The Tribunal allowed the appeals of the appellants in a case concerning refund claims under the excess production scheme. The Assistant Collector's rejection of the claims due to delay was overturned, with the Tribunal emphasizing the relevance of the date of filing the declaration for the refund claim. However, one specific point was not addressed in the decision. Case-Laws Central Excise Thu, 30 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167519