9911796707
TMI Blog1998 (4) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows : The respondents herein filed refund claim for the period 1-4-1986 to 28-2-1987. The Assistant Collector allowed the refund claim for a certain amount but he disallowed the refund claim for a certain amount prior to 28-10-1986 holding that the claim for the period prior to 28-10-1986 is barred by time. 2. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s wrong and, therefore, the impugned order be set aside and the appeal be allowed. Ld. SDR Shri D.S. Negi, draws our attention to Board's Circular No. 25/87-CX (VI), dated 12-5-1987 (as amended from time to time) which gives the rank of `proper officer' under different Rules of Central Excise Rules. Against Rule 233B `Assistant Commissioner' has been shown as the proper officer. We observe that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 29-9-1986. Therefore we do not find any substance in the present appeal of the Revenue. Hence we dismiss the same. At this stage ld. SDR Shri Negi draws our attention to the non-admissibility of refund claim to the respondents on unjust enrichment under Section 11B. Needless to say that the refund claim has to be governed by the existing provisions of Section 11B. It is for the respondents her ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
