1990 (9) TMI 162

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....am, D.R., for the Respondent. [Order per : S. Kalyanam, Member (J)]. - This appeal is directed against the order of the Collector of Central Excise (Appeals), Madras dated 17-12-1987 rejecting the appellant's claim of refund on the ground that the appellant had not filed an appeal against the R.T. 12 assessment of the Superintendent of Central Excise and allowed the same to become final and,....

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....arise in the facts and circumstances of the case because the duty was paid on 30th March 1985 and the refund claim on 1-5-1985, well within the period of six months under Sec. 11B of the Act. 3. Heard Shri P.B. Vedantham, learned D.R. 4. We have carefully considered the submissions made before us. The lower appellate authority has merely rejected the appellant's appeal on the ground that no ....

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.... Ex., Calcutta v. M/s. Stewards and LLoyds of India Ltd. -1984 (ECR) 1559 = 1985 (22) E.L.T. 522 (Tri.). One other important factor which we would like to take note of is that the Department did not challenge the order of the Asstt. Collector, when he held that the refund claim was entertainable and, therefore, the finding of the lower appellate authority that the appellant would not be eligible t....