1990 (7) TMI 248

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....r the Respondents. [Order]. This appeal is directed against the Order-in-Appeal bearing No. M-213/PN-21/85 dated 19-4-1985 passed by the Collector of Central Excise (Appeals), Bombay, confirming the Order-in-Original No. V(27)18-155/R/82/7760 dated 23-9-1982 passed by the Assistant Collector of Central Excise, Nasik rejecting the refund claim for Rs. 15,797.38. 2. Shri S.U. Jagesha, the l....

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....rote a letter dated 20-11-1978 to the Supdt. of the concerned Central Excise requesting him to permit them to avail of the credit for the excess amount already paid in their RT-12 Returns. He submitted that the RT-12 Returns for the said period were finally assessed after two years, where the Supdt. disallowed their claim for the duty. They, therefore, filed the refund application dated 15-2-1982 ....

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.... to be availed of, it has to be availed of by filing the revised classification list to that effect. It could only be from the date of filing of the revised classification list that the benefit can be made available to them and that for a period prior to that, the claim made cannot be entertained. In support of his contention he also referred to and relied upon the ratio of the decision in Maharaj....

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....iming benefit under the notification, the appellants filed a revised classification list on 17-11-1978. According to the appellants they claimed the said revised classification list to be operative retrospectively w.e.f. 18-10-1978. However, simultaneously vide their letter dated 20-11-1978 they also claimed the refund of excise duty already paid. Notwithstanding the fact as to when the classifica....