1983 (10) TMI 182

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....hri V. Lakshmikumaran, SDR, for the Respondents. [Order]. - This is a Revision Application (hereinafter called "Appeal") filed before the Central Government which under Section 35P of the Central Excises and Salt Act, 1944, stands transferred to this Tribunal to be disposed of as if it were an appeal presented before the Tribunal. 2. In this matter, the appellants applied for refund of Rs....

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....l, the appellants argued that while they did not file an application for refund within six months from the date of payment of duty, the date of payment of duty is not the relevant date for purposes of computation of such time limit. They submitted that the relevant date is the date of assessment of RT 12 and in support of their arguments cited a Government of India decision reported in 1977 (1) E.....

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.... clearly mentions the date of payment of duty as the date and the finalisation of RT 12 is only a matter of assessment, while the debiting of the PLA is the Act of payment of duty. He also submitted that the form or an application for refund was circulated by a Trade Notice and the appellants were free to make an application even on a plain paper which they did not do. He cited a judgment of the K....

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....de a request for a specimen form should be taken as the date for refund application. On a perusal of this letter, it is seen that by no stretch of imagination can this letter be considered as an application for refund. There is no mention of the period, the amount or anything like a formal request for refund. It is only a request for a specimen form and has to be treated merely as such. We, theref....