2004 (2) TMI 565

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..... Shri J.M. George, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - This appeal is against the rejection of a refund claim of Rs. 6,82,184/- preferred by the appellants. The same was rejected on the grounds : (i)         Benefit of Notification No. 90/80-C.E., dated. 19-6-1980 was not claimed earlier in the Classification List. ....

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....ranted by the Collector only when he is satisfied that the - [(a)       manufacturer could not make the application earlier due to - (i)       late communication of such notification, or (ii)      change in assessment of raw material or component parts or finished goods from a particular Item No. in the F....

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.... of the delay. Therefore, the claim decided by the Assistant Commissioner without such a decision arrived at by the Collector has to be considered as premature. As regards the claim not made on the Classification List filed, the issue is now well settled by the decision of M/s. Anchor Pressings (P) Ltd. [1987 (27) E.L.T. 590] that relief not claimed during assessment, the assessing officer was und....