1985 (7) TMI 267

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....ted their refund claim, addressed to the jurisdictional Assistant Collector of Central Excise, Bangalore, before the Range Superintendent incharge of their unit on 13-11-1979 for the period 7-5-1979 to 2-11-1979 (i.e. within the time-limit specified in Section 11B of the Central Excises and Salt Act, 1944). The claim papers were forwarded to the jurisdictional Assistant Collector by the Range Supe....

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....epartment against the said order of the Collector (Appeals), Madras. 2. The applicants have filed an application under Section 35G of the Central Excises and Salt Act, 1944 for referring the following question said to be of law and arising from the Order of the Tribunal : "Whether the refund application addressed to the Assistant Collector of Central Excise but presented to the Range Superintend....