2000 (10) TMI 346

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....ar, Consultant, for the Respondents. [Order]. -  The facts leading to the appeal from the Revenue are as follows : The respondents manufactured and cleared excisable goods on payment of duty on 14-1-1993. The goods were returned by the customer and were received back in the respondents factory on 9-4-1993 under D-3 declaration under Rule 173H. At a later date i.e. on 1-8-1993, the fo....

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....t been forced to pay the duty on subsequent clearance of goods and since in any case the second time payment is after nine months of the first payment, the cause of refund arises after the time for claiming refund in terms of Section 11B. Therefore, I reject the refund claim filed by the assessee." 2. It appears that the Asstt. Collector had calculated the period from the date of the first....

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....factory. The date of the physical entry here was 9-4-1993. The formal letter of rejection dated 1-8-1993 is not the material factor in determining the relevant date. From this date i.e. 9-4-1993, the date of filing of the refund claim i.e. 21-7-1993 was not beyond the period of six months. The provisions of the said Rule do not make the pre-condition of second clearance on payment of duty for fili....