2004 (6) TMI 49

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.... the same appellate authority confirming the order-in-original dated 24-9-1987 passed by the same Assistant Collector dismissing the petitioner's refund claim of Rs. 57,992/-. 2.As far as the first refund claim is concerned, the relevant facts are that the petitioner filed on 23-3-1987 refund claim of Rs. 97,950/- for the period from 1-9-1986 to 31-1-1987. The Assistant Collector granted refund claim of Rs. 80,651/- for the period from 23-9-1986 to 31-3-1987, but rejected the refund claim of Rs. 17,299/- for the period from 1-9-1986 to 22-9-1986 as time-barred on the ground that the said part of the claim was made six months after the relevant period and was, therefore, time-barred by the provisions of Section 11B(1) of the Central Excis....

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....red the classification of the petitioner's product under sub-heading 4818.19 instead of 4818.90 and sent the telex intimation to that effect on 8-1-1987 and, therefore, the relevant date for the purposes of computation of limitation period for the refund claim would be the date of the telex i.e. 8-1-1987 and, therefore, the claim made on 23-3-1987 was rightly made within the period of six months. In this case also, the proper officer had finalised the RT 12 statement after receiving the telex on 8-1-1987 and, therefore, the refund claim was made within the period of limitation. 4. Mr. Hasmukh C. Patel, learned additional standing counsel for the Central Government has supported the orders of the respondent authorities and submitted that ....

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....n final assessment is more than the duty determined and paid by the assessee, the assessee has to pay the deficiency by making a debit in the account-current within ten days of the receipt of the copy of the return from the proper officer. If the duty on final assessment payable by the assessee is less than what he has actually paid, the assessee is entitled to take credit in the account-current for the excess payment. No question of any show-cause notice under Section 11A arises at this stage. The duty has to be paid by making adjustment in the account-current which has to be maintained by the assessee within ten days' time."  (emphasis supplied) In the aforesaid decision, the Apex Court has also considered the decision of the L....