1990 (12) TMI 265

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.... by them. On 22nd June, 1978 a revised classification list No. 1A of 78 was filed claiming exemption under Notification No. 71/78. Since certain inquiry have to be made before approving the classification list respondents were directed to pay the duty on provisional basis. Accordingly the respondents executed 'B' bond on 6th October, 1978 w.e.f. 7th October and cleared the goods without payment of duty on bond. The respondent paid duty from 1st April, 1978 to 6th October, 1978 @ Rs. 1.20 per kg. and 5% BEC as CED. In the revised classification list No. 1A/78 they sought exemption w.e.f. 1st April, 1978 under Notification No. 71/78 which if basic clearance did not exceed 30 lakhs duty is exempt on the first 5 lakhs. The revised classificatio....

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....n they are not entitled for the refund of the said duty, and even if there is any refund application it would be barred by limitation cannot be accepted in full. The reasons being that the revised classification list was though filed on 22nd June, 1978. The subsequent approval by the proper officer of the classification list on 14th June, 1979 relates back to the date on which the classification list was filed. We are fortified in our view by an order of this Tribunal in IDPL, Hyderabad v. CCE, Hyderabad [1987 (27) E.L.T. 356] wherin it was held that "the classification list was approved by the Asstt. Collector on 1st April, 1982, when the classification list was filed by the appellants on 9th March, 1982 there is no reason why it should no....

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....Original No. V/14H/2/19/79, dated 11-12-1981, the Assistant Collector of Central Excise has stated following undisputed facts :- "(V). The payment of duty of excise by M/s. Poulose and Nathen Udyogmandal during 1-4-1978 to 6-10-1978 was at the rate approved in classification list No. 1/78 which was in force form 1-3-78. These payments were neither under protest nor provisional under Rule 9B." A revised classification list No. 1A/78 was filed by the respondents on 22-6-1978 claiming exemption of duty under Notification No. 71/78 with effect from 1-4-1978 and this classification list was approved finally on 14-6-1979, as stated in para 18 (V) of the Order-in-Original. This means that by approving this classification list the Depart....