1989 (11) TMI 162

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....K. Modi, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)].  - The issue involved in this appeal is whether the refund claim of the Respondent is barred by limitation under Section 11B of the Central Excises & Salt Act, 1944. 2. The brief facts of the case are as follows :- The Respondent Company, a small scale unit, manufactures refractory products falling under T....

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.... Central Excise in his letter of 3-11-1980 of entitlement to exemption, and as the claim was filed on 27-12-1980 i.e. well within a period of six months from 3-11-1980, it had been filed in time. The Department has come up in appeal against the order of the Collector (Appeals). 4. We have heard Shri S. Chakraborthy, learned DR for the appellant-Collector and Shri P.K. Modi, Managing Director of....

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....limitation for claiming refund is to be computed from date of clearance and not from the end of the assessment year. In this case, the exemption is based upon annual turnover and, therefore, the Kerala High Court decision cited above will be applicable to hold that the respondent's claim is time-barred. 6. The representative of the respondent places reliance on the following decision to support....

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....n to avail of the concession under the Notification or quantify their refund claim till fixation of base period and the base clearances by the Assistant Collector which determination was delayed. 8. In this case, the respondent company claimed the benefit of exemption under Notification No. 89/79-C.E. on the basis of annual turnover. Hence the company should have filed its refund claim within 6....