9911796707
TMI Blog1985 (12) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... actory, the Tribunal was right in holding that the claim of the assessees was barred by limitation under Section 11B of the Central Excises & Salt Act, 1944 by computing the period of 6 months from the date of debit in the P.L.A. treating the said date as 'relevant date' (the date of payment of duty) under the said section. ' (ii) Whether on the facts and in the circumstances of the case when the total duty was debited in the P.L.A. for the total quantities cleared under G.P.I.s Nos. 4497 and 4498 both, dated 12-11-1980 (i.e. quantities relating to the cancelled G.P.I.s plus the further quantities loaded into the two lorries on 12-11-1980) and when the said quantities were assessed to duty by the proper officer, the Tribunal is right in ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 12-11-1980 requested for refund of the amount, as the consignments were not cleared and intimated that the lorries were loaded with full quantity on 12-11-1980 and consignments were cleared under G.P. Nos. 4497 and 4498 dated 12-11-1980. The Superintendent after protracted correspondence directed the applicants to lodge a refund claim with the Assistant Collector, even though in their RT12 return for the month of November, 1980, they had made a request to Superintendent for refund of duty, while completing the assessment memorandum under the provisions of Rule 173-I of the Central Excise Rules. The Assistant Collector of Central Excise, Eluru by his Order No. 11/83 dated 27-4-1983 rejected the refund claim as time barred under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal filed with the Tribunal, the Tribunal's findings and its order allowing the appeal and restoring the order of the Assistant Collector rejecting the refund claims are contained in paras 2 to 6 of the Tribunal's order dated 23.3.1985 which are reproduced below:- "The brief points urged is that in the application of proviso (vii) to Rule 173G(2), the Collector of Central Excise (Appeals), has missed an important point. According to the Department, it is not only necessary for the assessee to send an intimation to the proper officer but he must do so the next day following the day on which such gate pass is cancelled. In the present case Gate Passes are dated 11-11-1980; the intimation was dated 12-11-1980 and was actually received b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit in the PL account. Hence, it is barred by limitation under Section 11-B of the Act. With the non availability of provisions of Rule 173-G of the Central Excise Rules, 1944 and as has been rightly pointed out by the Assistant Collector that a proper claim for refund has been received by him after the time limit prescribed under Section 11-A of the Act, it is barred by limitation. 4. Both the sides were heard on the reference application filed by the Applicants. As a result of discussion, it has been decided to refer the following single question which would arise from the order of the Tribunal to the Hon'ble High Court of Judicature of Andhra Pradesh at Hyderabad. "Whether in the facts and circumstances of the case the rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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