1998 (4) TMI 324

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.... 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 time. 2. On a....

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.... 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 officer. We observe that thi....