1992 (10) TMI 210

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....SDR, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. -  The facts relating to this appeal, briefly, are that the Assistant Collector of Central Excise, Lucknow, by his order dated 27-8-1981, rejected a refund claim for Rs. 4,194.88 filed by the appellants of excess duty paid on biris cleared by them on 29-3-1979 on the ground that the refund claim was received in the ....

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....ged that if the refund claim is presented in time with the Superintendent of Central Excise and if it is delayed in transmission to the Assistant Collector's office, the claim cannot be rejected as time-barred. We have heard Smt. Shanti Sundaram, ld. SDR, who very fairly referred to a decision of the Kerala High Court in the case of Talayar Tea Co.v. Collector of Central Excise, Cochin - 1993 (64)....

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....or. It is also evident mat consistent with prior practice, the application was received by Range Office without demur. It was not returned as defective. The assessee was not directed to present the claim before the Assistant Collector. This is the normal course that should have been adopted, if the claim was not entertainable by the Range Office, though addressed to the Assistant Collector". There....