1985 (6) TMI 196

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....the appellant wrote to the Superintendent of Central Excise, Mettur Range II referring to the operational problems faced in their furnaces and requested a month's time to reprocess and return the materials received to M/s. Lakshmi Machine Works, M/s. Gounder and Co. and M/s. Kunal Engineering out of the four parties involved from whom goods have been received. In the letter dated 19-6-1981 to the Superintendent, they asked for extension of time by another month to reprocess and return the materials to M/s. Kunal Engineering, Madras and M/s. Breakes India Limited, Madras. On 1-7-1981 they wrote to the Superintendent that the extrusions under D.3 Nos. 8 and 16 are kept ready for despatch and asked for permission to return the above materials ....

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....B will have no relevance to a situation when goods are returned to the factory for reprocessing - a situation excepted by sub-section (4) of Section 11B. Hence, the time bar referred to under Section 11B will not be applicable and the lack of the application within six months from the date of return of the goods to the factory is not relevant, as the refund has to be made by the department on its own. 3. SDR, on the other hand, referred to Section 11B(1) which provides that when any person claiming refund of duty should make an application for refund of such duty to the Assistant Collector of Central Excise before the expiry of six months from the relevant date. In Explanation to the Section 'relevant date' has been clarified. Explana....