1994 (3) TMI 209

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....Y : Shri A.S. Bambhorikar, Manager (Excise), for the Appellants. [Order]. -  This is an appeal filed by M/s. Ghatge Patil Industries Ltd., Kolhapur against the order in original passed by the Assistant Collector of Central Excise & Customs, Kolhapur rejecting refund claim filed by the appellants. 2. The brief facts of the case are that the appellants have imported pig iron and wareho....

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....for public till the first week of January, 1991. Since the clearances were effected by them during the period 15-12-1990 and 2-1-1991, they claimed refund of duty paid by them erroneously as the Notification became effective from the date it is published in the Official Gazette and available for sale to public. Their refund claim was rejected by the Asstt. Collector who relied upon the decision of....

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....tification was published in the Excise Law Times of 1st January, 1991. The appellants placed their reliance on the decision of the Haryana Plywood Industries v. Collector Customs, 1990 (47) E.L.T. 93 (T) wherein it was viewed that once demand has been raised by the department, the burden of proving that the notification has come into force on the date indicated therein lies on the department and i....