1988 (2) TMI 172

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..... Shri S.K. Bagaria, Advocate, for the Respondent. [Order per : K. Prakash Anand, Member (T)].  - This is a matter in which refund of duty amounting to Rs. 54,689-17 was claimed on 30th March, 1979 in respect of clearances of tea during the period 4-4-1978 to 25-9-1978. This was rejected by the Asstt. Collector in his order-in-original on grounds of time bar under the then Rule 11 of....

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....d Shri Balbir Singh, SDR for the department and Shri S.K. Bagaria, advocate, for the respondent. Shri Balbir Singh supports the view taken in the department's appeal that as per the then Rule 11 of Central Excise Rules, 1944, any person claiming refund of duty paid by them is required to make an application before the expiry of 6 months from the date of payment of duty. The department's case is th....

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....987(29) E.L.T. 144 - Tata Finlay Ltd., Calcutta v. Collector of Central Excise, Calcutta.  4. In the light of the foregoing decisions, the first point on which the law is well settled is that the critical date for determining whether the claim for refund is in time or not is not the date on which individual claims for refund are made, but the date on which the claimant approaches the....

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.... competent authority of the base clearance, refund claims in respect of payments made after the said date will have to be made within the normal period of limitation calculated from the date of payment of duty. 5. We notice, however, that one of the points on account of which the claim of the appellants was rejected by the Assistant Collector was that in the instant case, the refund claim was n....