At, Supreme Court of India
By, HON'BLE JUSTICE G. L. OZA AND HON'BLE JUSTICE (MS.) M. S. FATHIMA BEEVI
This appeal arises out of an order passed by the Central Excise and Gold Control Appellate Tribunal, dated 7-11-86. By the impugned order, the Tribunal allowed refund from 22-11-74 to 31-7-75, but did not allow refund earlier from 9-5-74 on the ground that a proper application for refund was only made on 21-11-75 and the application made on 9-5-75 was not a proper application under Rule 11.
The learned Tribunal so far as the period which is allowed, has sent the matter back to the Collector of Central Excise for verification on the basis of records to ascertain the amount which is refundable to the appellant.
Rule 11 provides "no refund of claims or charges erroneously paid under claimed within three months". Admittedly, these three months have later been altered to one year under Rule 173J. The application dated 9-5-75 which is admittedly an application for refund clearly states "we are enclosing herewith a statement of purchases of scrap from Tata Iron & Steel Co. Ltd., Jamshedpur and Tin Plate Co. Ltd." From the application dated 9-5-75, it could not be said that it is not a proper application under Rule 11 as quoted above and the view taken by the Tribunal is, therefore, erroneous and cannot be accepted. The appeal is, therefore, allowed. The order passed by the Tribunal is modified and directed that the claim of refund shall be verified by the Collector of Central Excise not from 22-11-74 but from 10-5-74 upto 31-7-75 and the Collector of Central Excise after verification will find out whether the appellant is entitl
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ed to the benefit of the notification and is entitled to refund during this period, it shall direct the refund. In the circumstances of the case, there is no order as to costs.