TaxTMI 
TaxTMI 
1985 (2) TMI 180
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....ebate in a sum of Rs. 9,41,707.67 in respect of excess production of sugar by them during the months of October 1976 to September 1977 and that the appellants are allowed to credit the said sum as basic duty in their Personal Ledger Account. Subsequently under letter dated 15-1-1981 (though the Paper Book shows the date to be 15-11-1981 the correct date appears to be 15-1-1981 as seen from the Assistant Collector's subsequent order as also a subsequent letter dated 17-1-1981 to be referred hereafter) the appellants were directed to redeposit, out of the abovesaid amount, a sum of Rs. 20,104/-, on the ground that out of the excess production a quantity of 1600 quintals had been exported under bond without payment of duty on 21-4-1977 and no ....
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....ereafter only the order-in-original was passed by the Assistant Collector. 5.  But Shri Gaur then contends that the demand was time-barred and could not, therefore, for that reason itself be enforced. As earlier noted, the order of the Assistant Collector granting the rebate was dated 23-11-1977. The subsequent demand for deposit of a portion thereof was made in January 1981. It is not disputed that at the relevant period the time within which such demand should have been enforced would have been normally six months, though a larger period would be available if the appellants were guilty of fraud, collusion or any wilful mis-statement or suppression of fact which had to the grant of a larger amount to them by way of rebate than they w....
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....llants made their claim for rebate they had submitted the RG.1 register as well as RT.12 returns for verification by the concerned authorities before passing the order granting the rebate. In the order of the Assistant Collector dated 27-2-1981 it has been mentioned that the claim submitted by the factory was checked on the basis of RG.1 before the order granting the rebate was passed. Shri Gaur points out that the export was in April, 1977 and that the fact of export and the quantum of sugar exported were all specifically mentioned in the RG.1 register for April, 1977 and were duly disclosed in the RT.12 returns also for that month and that it was after a perusal of these records that the order granting rebate was passed on 23-11-1977. Shr....