1991 (7) TMI 185

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri P. Sundararaju, SDR, for the Respondents. [Order per: S. Kalyanam, Member (J)]. - The above appeals are directed against the common order of the Collector of Central Excise (Appeals), Madras, dated 31-8-1988 rejecting the appellants' claim for refund on grounds of limitation under Section 11B of the Central Excises & Salt Act, 1944. 2. Shri Subramaniam, the learned counsel for the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s of limitation under Section 11B of the Act, which was upheld under the impugned order by the learned lower appellate authority against which the appeals arise. It was urged that when there is a direction by the High Court to the authorities to consider the issue on merits, the authorities should not have rejected the appellants' claims by invoking the provisions of limitation and applicability o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s cited supra and the Madras High Court has not said anything about the bar of limitation but has merely given a direction to the authorities to consider the matter on merits. It would be relevant to note in this context that even before taking out an application for refund before the authorities under the Act the appellants approached directly the Writ Court and hence the direction was given to t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd dismiss the appeals. It is open to the appellants to seek such remedies as are open to them under law. 5. [Per : V.P. Gulati, Member (T)]. - I observe that the appellants had gone before the Writ Court seeking relief without any order from the authorities in regard to the refund that has been claimed. There is no specific plea before the Hon'ble High Court that the Departmental authorities s....