1987 (8) TMI 110 - HC - Central Excise

Summary

Issues:
Interpretation of Rule 11 regarding refund claims under Notification No. 198/76 dated 16-6-1976.
Determination and approval of base period and base clearances by the second respondent for availing exemption benefits.

Analysis:
The petitioner sought exemption under Notification No. 198/76 for the years 1976-77, 1977-78, and 1978-79. The second respondent denied the exemption citing Rule 11, which stated that refund claims must be made within six months of duty payment unless paid under protest. The petitioner argued that determination of base period and clearances by the second respondent was necessary for claiming exemption benefits. The court agreed, stating that only the second respondent could determine these factors, allowing for quantification of benefits and subsequent refund claims. The court found the second respondent's reasoning on limitation to be flawed and remitted the matter for determination and approval of base period and clearances. The court emphasized that limitation for refund would run from the date of such determination. The writ petitions were allowed, and no costs were awarded.