2001 (6) TMI 93

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....e refund claim has been filed beyond the period of six months under Rule 11B of the Central Excise Rules, 1944. In the appeal before me in paragraph 4 thereof, the respondents pleads reads as under : '4.The provisions under section 11B with respect to the relevant date has been specified under 'explanation' of para 5 which entails the usage of 'relevant date' in specific cases. In the present case, the 'relevant date' clearly falls under the category (B) of the explanation under para 5 of the section 11B of CEA, 1944. It has also been held by the Supreme Court in the case of M/s. Porcelain Electricals Mfg. Co. v. C.C.E., New Delhi reported at 1998 (98) E.L.T. 583 (S.C.), that for making claim for refund before the departmental authority ....

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....the date of entry into the factory for the purposes aforesaid; (c)        In the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after having been removed from such factory for export out of India, the date of entry into the factory; (d)        In a case where a manufacturer is required to pay a sum, for a certain period, on the basis of the rate fixed by the Central Government by notification in the Official Gazette in full discharge of his liability for the duty leviable on his production of certain goods, if after the manufacturer has made the payment on th....