1998 (8) TMI 305

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..... Order per : V.K. Agrawal, Member (T)]. - M/s. Leader Engg. Works filed refund claim for Rs. 4,62,647.04 and supplementary claim for Rs. 14,124.10, received by the Assistant Collector on 17-9-1993 and 27-9-1993 respectively claiming refund on account of annual turnover discount allowed to their customers during 1992-93. The Assistant Collector, under order dated 24-7-1994 rejected the claim as ti .....

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..... tted in their appeal memorandum that the turnover discount, which was calculated at the close of the financial year, was passed on to the distributors/stockists through credit notes; that six months period has to be taken from the date of issue of credit notes i.e. 31-3-1993 and accordingly the refund claims were within the limitation period of six months; that discount has been allowed as per the .....

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..... ation (B) to Section 11B defines the relevant date according to which the appellants were required to claim the refund of duty within six months from the date of payment of duty which has evidently been not done by them. Section 11B of the Act is applicable to refund of any duty of excise and the appellants cannot go beyond the statutory limit. The refund claim was thus, barred by limitation and w .....

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