1984 (1) TMI 220

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..... Shri K.D. Tayal, SDR for the Respondents. [Older per: K.L. Rekhi, Member(T)].-  The appellants were sanctioned refund of Central Excise duty amounting to Rs. 1,88,080/- by the Assistant Collector. The refund was paid to them on 26-6-1973 through a credit entry in their Personal Ledger Account. The refund was on account of the partial exemption from duty on sugar in terms of Notific....

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....ranted to the appellants through a credit entry in their PLA. Accordingly, he held that Rule 10A, which at that time contained no time limit, had been correctly invoked. The Appellate Collector agreed with the Assistant Collector holding that this was not case of erroneous refund. 2. Before us, the appellants have taken the issue of time bar as their first plea. They relied on the authority of ....