1983 (2) TMI 318

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....ndents. ORDER The case was argued before us on 15-2-1983. In this case, the Appellate Collector allowed the appellant's claim for refund on account of set-off in terms of exemption Notification No. 178/77-C.E. for the period after 30-6-1978 and rejected the claim in respect of the earlier period on the ground of time-bar under Rule 11 read with second proviso to sub-rule (10) of Rule 173PP of th....

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....gment in 1981 E.L.T. 496 to plead that their refund claim could not be rejected on the ground of time-bar since they had made a claim for it well in time in their classification list. 2. The Department's representative countered the appellant's argument saying that the claim made by the appellants in the classification list was not very specific as it did not give adequate data to work out t....

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....in considering the above entry as a claim for set-off on the ground that it did not quantify the amount of set-off has no force. The end-products involved in this case were (1) Power and Distribution Transformers 25 KVA to 10,000 KVA, and (2) Oil Testing Set, each one almost custom built and requiring varying amounts of inputs, duty on which would be fluctuating from time to time depending upon th....

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....llants were entitled to set-off at all in terms of notification No. 178/77-C.E. This notification grants set-off in respect of the duty paid on inputs falling under Item 68 of the Central Excise Tariff. The claim made by the appellants in the classification list dated 8-3-1978 and extracted in para 5 above relates to two inputs - (1) bare copper wire upto 2.5 sq. m. etc. etc. and (2) bare aluminiu....