1988 (2) TMI 477

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....gh, party in person ORDER K. Prakash Anand, 1. This is an appeal filed by the department against the order of Collector of Central Excise (Appeals), Allahabad. The facts are that the respondent deposited Rs. 6,893.00 as initial advance under AR-8 for payment of duty on the Khandsari Sugar produced by them. The amount was un-utilised and the party filed claim for refund of the amount on 15....

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....ench. 2. Heard Smt. Nisha Chaturvedi, SDR for the department and Shri Laksh Ram Singh on behalf of the respondent. 3. The learned SDR is emphasising the strict requirement of the rule that the appeal should have been received by Asstt. Collector within a period of six months. Shri Singh on the other hand emphasises that the refund claim was duly filed with the department in the Range office ....

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....affording him necessary guidance in the matter as to where the claim should be filed. The fact that the Range office accepted the refund claim and thereafter took it upon itself to forward it to the Asstt. Collector would show that the Range office considered itself competent to receive the refund claim and to forward it to the Asstt, Collector. In the process of forwarding the refund claim, the I....