1990 (1) TMI 203

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....an, Member (T)].  - This is an appeal directed against the orders of the authorities below holding that the refund claim filed by the appellants is time barred. 2. The brief facts for the purpose of disposal of the appeal can be stated as below: The appellants claimed refund of certain excess amount paid in the month of July, 1985. The date of payment being on 20-7-85 and the refund claim ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 315 dated 20/7/85 regarding refund of Rs. 8512.50, you may file separate refund claim to A.C. Central Excise Dn. G, II immediately." RT-12 returns were assessed on 27-12-1985 and on the receipt of assessed RT-12, they filed the refund claim on 28-1-86. 4. After hearing Shri Acharya, we did not call upon Shri Arya to argue. 5. In this case, it is no doubt, observed that a short endorsement has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cises & Salt Act. Mere short endorsement made by the assessee on RT-12 returns regarding excess payment can not be taken to be a claim for refund, in the absence of any protest thereof, for purposes of saving the limitation under Sec. 11B. 6. In the case of demand and the time limit for demand under Sec. 11A, following the ratio of the Supreme Court judgment in the various cases - the latest bein....