1978 (6) TMI 57

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....]. - Government of India has considered the points raised by the petitioner in the Revision Application and has also examined the records of the case. 2. It is observed that the petitioners filed a refund claim of excise duty paid on iron or steel products falling under Item 26AA (ia) of Central Excise Tariff, manufactured out of cut and broken ingots as the products are not liable to duty in t....

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.... 1944, in the event of the general law of limitation not made applicable to their refund claim. Out of the total refund claim, the amount of duty, which was paid within one year from the date of filing the refund claim, was indicated before the Appellate Collector. The Appellate Collector ordered that as the necessary evidence is available with the party the Assistant Collector should examine the ....

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....s their first right to appeal, had the Assistant Collector rejected part of the claim as time-barred. The petitioners have therefore urged that the entire refund claim should be remanded to the Assistant Collector and not merely the portion which was not time-barred. 5. Government of India observe that all the pleas advanced by the party were not properly considered at the lower level, the Appe....