1985 (1) TMI 180

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.... the Tribunal's Order allowing the appeal correct in law? 2. Whether the Tribunal was correct in granting refund when the claim for refund in terms of Notification No. 198/76 dated 16-6-1976 as amended was filed after expiry of the stipulated time limit of six months from the date of payment of duty, as contemplated under Rule 11 of Central Excise Rules, 1944? 3. Whether the Tribunal having been constituted under the Act was correct in law in granting refund otherwise than in accordance with express provisions contained in Rule 11 of the Central Excise Rules, 1944? 4. Did the Tribunal err in allowing the appeal following the decision of the Special Bench 'D' reported in 1983 E.L.T. 2426 (CEGAT), without considering t....

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....e co-ordinating Assistant Collector where the assessee had manufacturing units located in different jurisdications - with necessary details of their base period and base period clearances. The instructions further stated that the assessee's refund claim for incentive rebate would be sanctioned only after the Assistant Collector had approved the base period and base period clearances in respect of the concerned assessees. The respondents claim for refund was based on the ground that they had filed the claim within 6 months from the date of intimation to them of the base period and base period clearances determined by the Co-ordinating Assistant Collector without which information they could not file a refund claim. The Assistant Collector re....