1994 (3) TMI 233

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aseelan, DR, for the Respondent. [Order per : V.P. Gulati, Member (T)]. -  This appeal is against the order of the Collector of Central Excise (Appeals), Bangalore. The appellant's refund claim has been rejected on the ground of limitation. The appellant cleared the goods valued at Rs. 19,60,000 on payment of duty and these goods after clearance were exported. The appellant's prayer was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion limit of Rs. 75 lakhs on 28-9-1989 and the claim for refund was received on 23-8-1990." 2. The learned Advocate for the appellant pleaded that the appellant had cleared certain qnantities of the goods on payment of duty under AR-4A procedure for export under claim for rebate to a trader in Bombay and they did not take these claims into consideration while reckoning the aggregate value ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hould have been filed within the 6 months period from the date of payment of duty. 4. We have given a careful thought to the pleas made by both the sides. We observe that the appellant is availing the benefit of Notification 175/86 and after they crossed the exemption limit of Rs. 75 lakhs, as per the Notification, they started clearing the goods on payment of full rate of duty. Part of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eared from the appellant's factory any benefit could accrue to them by way of abatement of the value for reckoning the value of the exempted goods cleared from the factory. In any case if the appellant wanted to claim any refund, the refund claims should have been filed for the purpose within the period of 6 months. Admittedly, in the present case the refund has been claimed in respect of goods wh....