2002 (5) TMI 800

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.... as a result the refund of excise duty to the extent of Rs. 10,105.16 was rejected. On the constitution of the Tribunal the revision application was transferred to the Southern Regional Bench. The Tribunal disposed off the appeal No. 55/82 MAS arising from Order-in-Appeal No. 504/81 dated 23-6-81 passed by the Appellate Collector of Central Excise, Madras in File No. V/14H/1/81 by its order dated 10-5-85. By this order the Tribunal set aside the order of the Collector of Central Excise and held that the assessee was entitled to the benefit of notification No. 198/76 in the light of Special Bench, New Delhi's ruling rendered in Neelamalai Tea Coffee Estates and Enterprises, Nilgiris v. CCE, Madras reported in 1983 (14) E.L.T. 2426. 2. ....

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.... spread all over India, it could not make the claim for refund until after the Assistant Collector had advised the respondent about the determination of the base period and base clearance. That contention of the assessee was rejected by the Assistant Collector, and also by the Collector but found favour with the Tribunal. Being aggrieved by that order of the Tribunal, the revenue sought the reference. The question referred to us by the Tribunal is as to whether in the facts and circumstances of the case, the date of declaration would be the relevant date for the purpose of claims of refund under Rule 11 of the Central Excise Rules. The Notification under which 25% duty exemption was given to the products manufactured by the assessee no w....

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.... it wants to claim any refund on the basis of that notification, and that task is not required to be performed by the Revenue for the assessee. We, therefore, hold that the determination of the base period and base clearance referred to in the Notification No. 198/76 is initially required to be done by the assessee for the purpose of claiming, any refund, and delays in making such claim for refund cannot be ignored on the ground that the revenue is required to make the determination and communicate the same to the assessee to enable it to make a claim for refund. The question referred to us is, therefore, answered in favour of the revenue and against the assessee. The assessee shall pay costs to the revenue in the sum of Rs. 2,000/-". 4.....