1984 (12) TMI 72

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....der protest. 2. On 16th April 1975 the 1st petitioners filed a refund claim for Rs. 43,837.32 for the duty paid at the higher rate between 1st August 1974 and 27th September 1974. On 9th September 1975 the Superintendent, Central Excise, returned the refund claim as the 'same is not admissible'. 3. On 27th September 1976 the Assistant Collector of Central Excise passed an order in respect of the revised classification list filed by the petitioners and declined to grant the 1st petitioners the benefit of the exemption. The petitioners appealed. On 21st March 1977 the appeal was rejected. On 14th November 1977 the petitioners filed a revision application to the Central Government. 4. On 16th April 1981 Pendse J. decided a writ petiti....

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....osit that sum. By an order dated 9th December 1983 the petitioners were permitted to withdraw the sum deposited upon the furnishing of a bank guarantee, which they have done. 9. The amount of Rs. 6,47,344.98 whose disallowance is disputed by the 1st petitioners is made up of the amounts of (a) Rs. 43,837.32, (b) Rs. 45,477.01 and Rs. 50,667.46 and (c) Rs. 5,07,363.19. 10. The amount of Rs. 43,837.32 is the claim for excess duty paid in August and September 1974. In the impugned order the Assistant Collector stated that there was no dispute prior to the filing of the classification list on 27th September 1974. Therefore, the claim for this amount was hit by limitation. 11. The Assistant Collector denied in the impugned order refund ....

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....g not admissible. It was a claim made under rule 11 read with rule 173J of the Central Excise Rules and was within time. In the affidavit in reply of N.G. Shetty to the petitioners' Notice of Motion it is stated that it could not be taken for granted that such a claim had been filed, and Mr. Sethna, learned Counsel for the respondents, pointed it out. To the affidavit in re-joinder, however, are annexed photostat copies of the claim and of the Superintendent of Excise's letter returning the claim. The refund application for the period August-September 1974 was, therefore, made and the amount of Rs. 43,837.32 was erroneously disallowed. 14. In regard to the amount of Rs. 45,477.01, it is averred in the petition that the Assistant Collecto....