1986 (4) TMI 224

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....Shri Vineet Ohri, SDR, for the Respondents. [Order per : K.L. Rekhi, Member (T).]. - The appellants filed a refund claim on 1-12-78, some 20 months after the payment of duty. The Assistant Collector rejected it on merits as well as on the ground of time bar (of 6 months) under the erstwhile Rule 11 of the Central Excise Rules, 1944. The appellants received the Assistant Collector's order on ....

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....be filed against any decision or order passed under the Act or the Rules by any Central Excise Office "and from which no appeal lies". The appellants argued that once the time limit of three months for filing appeal before the Appellate Collector under Section 35 was over, no appeal lay against the Assistant Collector's order and they could, thereafter, file a revision direct to the Central Govern....