1991 (3) TMI 290

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.... Respondent. [Order]. - This is an appeal directed against the order of the Collector (Appeals) bearing No. GSM-691/89-RIC, dated 28-3-1989. 2. The brief facts for purpose of disposal of the appeal are that the appellants sent 6 tank wagons of duty paid oil from Gandhidham to Jaipur and was decanted at Jaipur in Bonded Tanks and cleared on payment of duty again. They sought for the refund....

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.... 3 procedure and they have, on their own, paid the duty correctly. The mistake of paying duty on duty paid materials has taken place only at Jaipur and if the payments of duty has been made at Jaipur, they have to approach the jurisdictional officer at Jaipur for claiming the refund. 5. After hearing both the sides, I observe that under Section 11B, a person claiming refund of any duty of excis....