1987 (3) TMI 385

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..... . Sankaran, Vice-President]. - The facts of the case, as briefly stated in the impugned order, are that the respondents are a composite mill manufacturing, among others, cotton fabrics. During the period from 15-7-1977 to 31-7-1977, they paid excise duty in excess of the old rate without taking into consideration changes made in the rate structure on 15-7-1977 since these changes were made known .....

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..... owing the excess payment of Rs. 83,111,21, (c) the refund claim was filed within a fortnight from the date on which Superintendent refused to give credit of excess duty paid by them which according to the instructions then existing ought to have been given and (d) refund claim pertained to the period when Rule 11 prior to its substitution with effect from 6-8-1977 as in vogue, and allowed the refu .....

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..... ion period was revised by Section 11A as six months with effect from 6-8-1977. In the circumstances, the Appellate Collector erred in holding that the claim was in time taking into account the fact of mention of the excess payment in the assessment return by the respondent. ^ 4. The respondent was not present in the Court on the date of hearing of the appeal but had filed written submissions. We .....

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..... r officer (as stated above) and where the duty so assessed is more than the duty determined and paid by the assessee, the assessee shall pay the deficiency by making a debit in the account-current within 10 days of the receipt of the assessed return from the proper officer and where such duty is less, the assessee shall take credit in the account-current for the excess on receipt of the assessment .....

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..... e. It requires the Superintendent of Central Excise in charge of the factory to make suitable endorsements on the assessment return (while assessing the same) authorising the assessee to take credit of the excess amount in his P.L.A. 7. In the present case, the Appellate Collector's finding is that the assessee has only followed the provisions of the above Trade Notice. The Superintendent does no .....

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