1985 (4) TMI 201

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri V. Sridharan, Chartered Accountant, for the Respondents. [Order per : K.L. Rekhi, Member (T)]. - This matter relates to the respondent's refund claim under Exemption Notification No. 198/76-C.E., dated 16-6-1976 (commonly known as incentive scheme for higher production). The Assistant Collector rejected the claim but the Appellate Collector allowed it. The Department has appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es that on the date the assessee applied for availing of the exemption and for that purpose submitted his prescribed declaration for the Assistant Collector's approval, the assessee should be deemed to have staked his claim for the exemption and the limitation of Rule 11 should be considered to have stopped running against him on that date. Three of such cases are cited below :  (i) 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate mentioned in the Assistant Collector's order. The respondents stated before us that their declaration had been submitted to the Superintendent on 28-3-1977. However, this difference in the two dates is not material for the purpose of deciding the case before us). The time limit laid down in Rule 11 at that time was one year. Following the ratio of the aforesaid earlier orders of this Tribunal,....