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TMI Blog1987 (6) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... a, SDR, for the Respondents. [Order per : V.T. Raghavachari, Member (J)]. - The appellants M/s. R.S. Rekhchand Mohota Spg. & Wvg. Mills Pvt. Ltd. preferred a refund claim in a sum of Rs. 61,7357- on the ground that the same had been paid by mistake as yarn duty in respect of fabrics manufactured during the period 18-6-1977 to 14-7-1977 and cleared during the period 15-7-1977 to 31-12-1977. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co. Ltd. v. Collector of Central Excise, Bombay (1985 Vol. 20 E.L.T. 379). Hence following the said decision the finding of the Appellate Collector as to the merits of the refund claim has to be necessarily set aside. 4. As earlier mentioned the Appellate Collector did not go into the question of limitation though the Assistant Collector had held the refund claim to be barred by time. Smt Saxena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore rightly rejected as barred by time. 5. We find that the Supdt. who had received to rectify various defects pointed out by him in their refund claim and that this correspondence went on till 1980 and it is thereafter that the refund claim was sent to the Assistant Collector on 29-1-1980. This course of conduct of the Supdt. would itself establish that there was a practice that the refund clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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