2017 (5) TMI 140

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..... K. Choudhary Briefly stated the facts of the case are that the appellant is engaged in the manufacture of tyres, tubes and flaps, classifiable under Chapter 40 of Central Excise Tariff Act, 1985. The Assistant Commissioner of Central Excise upon finalization of the provisional assessment ordered the excess amount paid by the assessee is refundable subject to the provisions of Section 11B of Cen....

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....ly under this Act, the date of adjustment of duty after final assessment thereof. The appellant claimed that the date of communication of the adjustment of duty after final assessment is relevant. 4. The Tribunal in the case of Hindustan Times Ltd. v. Collector of Customs [1991 (56) ELT 856 (Tribunal)] in the context of refund claim filed under Section 27 of the Customs Act, observed that the rel....

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....on for seeking his remedies against the same, he should be made aware of passing of such order. Therefore Courts have uniformly laid down as a rule of law that for seeking the remedy the limitation starts from the date on which the order was communicated to him or the date on which it was pronounced or published under such circumstances that the parties affected by it have a reasonable opportunity....