1998 (4) TMI 324

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.... [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows : The respondents herein filed refund claim for the period 1-4-1986 to 28-2-1987. The Assistant Collector allowed the refund claim for a certain amount but he disallowed the refund claim for a certain amount prior to 28-10-1986 holding that the claim for the period prior to 28-10-1986 is barred by ....

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....ng the claim in time is wrong and, therefore, the impugned order be set aside and the appeal be allowed. Ld. SDR Shri D.S. Negi, draws our attention to Board's Circular No. 25/87-CX (VI), dated 12-5-1987 (as amended from time to time) which gives the rank of `proper officer' under different Rules of Central Excise Rules. Against Rule 233B `Assistant Commissioner' has been shown as the proper offic....