https://www.taxtmi.com/caselaws?id=279618 The appeal involved a dispute over the timeliness of a refund claim for unutilized duty payment on Khandsari Sugar under Section 11B. The Assistant Collector rejected the claim as time-barred, but the Collector (Appeals) allowed it, noting the timely filing in the Range office and the delay caused by an Inspector. The judge upheld the Collector (Appeals) decision, emphasizing the Range office's authority to accept and forward refund claims. The appeal was dismissed, affirming the importance of adherence to established procedures in claim processing within the Collectorate. en-us Mon, 15 Feb 1988 00:00:00 +0530 Thu, 28 Mar 2019 12:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279618 The appeal involved a dispute over the timeliness of a refund claim for unutilized duty payment on Khandsari Sugar under Section 11B. The Assistant Collector rejected the claim as time-barred, but the Collector (Appeals) allowed it, noting the timely filing in the Range office and the delay caused by an Inspector. The judge upheld the Collector (Appeals) decision, emphasizing the Range office's authority to accept and forward refund claims. The appeal was dismissed, affirming the importance of adherence to established procedures in claim processing within the Collectorate. Case-Laws Central Excise Mon, 15 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279618