1982 (4) TMI 281

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.... the submissions in the revision application and the submissions made at the time of personal hearing. 2. The facts of the case are that the petitioners manufacture I.C. engines. They preferred a refund claim of Rs. 613.47 on the ground that this represented the duty paid on an element of Rs. 3,865/- representing the value of extra accessories included in the value of the engine while fili....

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....nded Rule 11 with effect from 26-8-77. They have stated that before this date Rule 11 read with Rule 173J provided for a time period of one year for filing the refund claim. They have urged that it is the period of limitation prescribed under the rules as they existed on the date when the payment occurred that should be relevant for computing the time limit for filing the refund claim. Viewed this....