1991 (1) TMI 301

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....D. R., for the Respondents. [Order per : R. Jayaraman, Member (T)]. - This is an appeal directed against the Order-in-Appeal No. R-1198/NG/88 dated 17-8-1990 passed by the Collector of Central Excise (Appeals), Bombay. 2. Briefs facts for the purpose of disposal of this appeal can be stated as below: 3. The appellants filed a refund claim on 9-10-1987 for a sum of Rs. 59,338.34 being t....

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.... duty during the month of March 1986. They have requested for allowing the credit in the RT-12 Return. Not getting any reply, they also reminded the Supdt. on 20-8-1986. They reasonably waited for the credit to be given by the Supdt. under the impression that at the time of assessment, such a credit will be given. Hence subsequently under the oral instructions from the Supdt, they have filed a ref....

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....not have rejected the refund claim without considering the same on merits. He, therefore, requested for remand to the Assistant Collector for considering their claim on merits. He referred to the decision of this Tribunal in the case of Collector of Central Excise v. Simplex Mills Co. Ltd. reported in 1989 (44) E.L.T. 259 (Tribunal). 5. Shri K.M. Mondal, the Ld. SDR, on the other hand, contende....

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....ere credit could be given straightaway under the RT-12 Return, either he should have forwarded this letter to the Assistant Collector or could have informed the appellants of their requirement for filing the refund claim. There is also a provision under Rule 173(1), where excess payment can be given due credit with the sanction of the proper officer, and when the appellants have approached the pro....