1991 (4) TMI 154

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....ssed by Collector (Appeals), Madras, wherein Collector (Appeals) upheld the order of Assistant Collector in rejecting the applicants five rebate claims as time barred under Rule 12 of Central Excise Rules, 1944 read with Section 11-B of Central Excise Act, 1944. The applicants' contention that they had filed refund claims as per their regular practice with Assistant Collector of Central Excise, Ca....

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....ed by the applicant to the Assistant Collector of Central Excise, Calcutta as per the regular practice. However, a clarification was issued under Board's letter dated 20-4-1988 that having regard to Rule 189, Central Excise Rules in respect of goods exported by land routes to Bangladesh, the jurisdictional Asstt. Collector from where goods were cleared will be proper officer to entertain rebate cl....

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..... However, a view has been taken by the Government in a number of cases that where such a condition flows from a substantive statutory condition no relaxation be given. However, if the same relates to a procedural matter than in deserving cases denial of relaxation under the proviso will be counter productive as the activity relate to exports, which have in effect taken place. Government have gone....

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....43) E.L.T. 325 (Tribunal) to the effect that a claim presented before the Range Supdt. can be treated to have been received by him on behalf of Assistant Collector if he took action on refund application and the refund was allowable if otherwise admissible. 5. In the latter case Tribunal gave the judgment even though during the relevant period there was no practice in the Collectorate for receivi....