1998 (6) TMI 309

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...., for the Respondent. [Order per : K. Sankararaman, Member (T)]. - Learned Counsel for the appellant submits that appellant is a manufacturer of IC Engines in the manufacture of which certain components are purchased from the manufacturers thereof, some without payment of duty following Chapter X procedure and some on payment of duty. In respect of the latter category of the purchases of com....

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....ar manufacture of IC Engines using duty paid components. The claim for refund filled by them was likewise rejected by the Asstt. Collector and the order was upheld by the Collector (Appeals). The Tribunal set aside the orders of the depatmental authorities and remanded the matter back to the Asstt. Collector with the direction that he should proceed to decide the refund claim in accordance with th....

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....eptember, 1991. The benefit of the said amendment will not apply to the present case as the duty in question have been paid prior to the amendment and the goods had also been purchased likewise. He accordingly opposed the grounds taken in the appeal and pleaded for its dismissal. 4. Giving a rejoinder to the submissions of the learned Departmental Representative, Shri P.V Sheth, learned Co....

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....r than the manufacturer, the relevant date would be the date of purchase of the goods. This would clearly indicate that it was permissible for such a person also to file a refund claim. 5. We have considered the arguments advanced by both the sides. The issue is clearly covered by the earlier decision of the Tribunal in the Final Order No. E/16/97-B, dated 16-12-1997 in the case of M/s. Fe....