1993 (12) TMI 154

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....or the Respondent. [Order]. - This is an appeal from the Revenue against the Order-in- Appeal No. M/981/B. II-218/85, dated 12-9-1985 allowing the appeal of the respondent. 2. The facts of the case are that the respondents filed a refund claim on 25-3-1983 covering the duty payments made during the period 1-4-1982 to 24-2-1983. The Asstt. Collector sanctioned the amount of Rs. 48,839/- as....

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.... by the Collector (Appeals) in two of the decisions of the Tribunal, namely, 1991 (51) E.L.T. 532 in the case of Asian Bearings and 1991 (53) E.L.T. 56 in the case of Rainbow Industries wherein the Tribunal has held that the date of payment of duty is the relevant date under Section 11B and one of the decisions has been given in the context of Exemption Notification 80/80. He pointed out that the ....

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....oved, should be treated as provisional and since the classification list has been filed covering the entire period of the financial year, the time bar plea cannot be held against them. He also referred to the judgment of the Bombay High Court in the case of Weikfield Products reported in 1991 (51) E.L.T. 323. 5. After hearing both sides I find that there is no dispute that during the period fro....

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....pplying the ratio of the Apex Court, if they had not filed a letter of protest for duty payment from 1-4-1982 to 9-8-[1982]. Now the question boils down to the issue as to whether the ratio of the Tribunal deci- sion in the case of Asian Bearings and Rainbow Industries could be applied or the ratio of the other decisions of the Tribunal including the Bombay High Court in favour of the respondent w....