1985 (2) TMI 281

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....r orders upon perusing the records and upon hearing the arguments of Shri A.Y.N. Gupta, Advocate for the appellant and upon hearing the arguments of Shri J.M.K. Sekhar, Senior Departmental Representative for the respondent, the Tribunal makes the following Order : 3. A claim by M/s. Bharat Fritz Werner (P) Limited, the appellant herein, for refund of Rs. 19,184.33 being the duty paid on 7 units of universal milling machines supplied by them to Central Tool Room and Training Centre, Calcutta, on the basis of a purchase order of Danish International Development Agency, was rejected by the Asstt. Collector of Central Excise, Yeshwantpur Division, Bangalore, vide Order C. No. V/68/18/65/82, dated 7-10-1982 on a finding that Trade Notice....

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.... which are ordered for purchase by the Danish International Development Agency from the suppliers mentioned in Col. 4 of the Schedule and supplied to the Central Tool Room and Training Centre, Calcutta. In view of the delayed intimation regarding the exemption, he urged that the limitation must be based from the date of knowledge, and if it is held that there is any delay in the claiming of the refund it should be condoned. With reference to the Collector's observation regarding non-retrospective effect of the order of exemption, he drew our attention to the operative part of the Government's order which refers to "goods which are ordered for purchase". He also referred to Section 9 of the Limitation Act and stated that principles similar t....