TMI Blog1987 (1) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... -1975, the Government issued a Notification No. 119/75 exempting goods falling under T.I. 68 and manufactured on job work basis from payment of duty in excess of the duty calculated on the job charges. In view of the Notification and the Explanation the appellants started paying duty on job charges in respect of the goods manufactured from the materials supplied by the clients. A show cause notice was issued on May 1976 directing the appellants to show cause as to why Central Excise duty should not be recovered on the value of the raw materials supplied in addition to the duty paid on the job charges. The matter was decided by the Assistant Collector upholding the contention of the appellants that the classification of the product is under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the filing of an application for refund before the expiry of six months from the date of payment of duty. In this case as the appellants did not file the refund application within period the claim was rightly rejected as barred by time. She emphasised that there was no protest by the appellants at the time of making the payment and their letter registering a protest would not operate retrospectively. For the purpose of understanding the controversy we have reproduced below the omitted rule as it stood at the relevant time : Claim for refund of duty - Any person claiming refund of any duty paid by him may, make an application, for refund of such duty to the Assistant Collector of Central Excise before the expiry of six months from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tracted by the Appellate Collector which reads as follows : When we prepare a forged shape which is a product of tariff item No. 26AA(ia) and which is also prepared from a product of the same tariff item, we are not required to pay any duty on this article under notification No. 75/67 dated 20-6-1967, or tariff item No. 68. We reserve out right to claim refund of the duty already paid by us and which may be paid upto the time of the decision to be taken in this regard. It is manifest therefrom that the appellants have lodged their protest only from 23-6-1976 and have expressed their reservation to claim a right of duty already paid. We do not accept the contention of the appellants that the letter should be read as a retrospective pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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