1982 (1) TMI 201

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.... considered the points raised by the petitioners in the revision application. 2. Briefly stated, the facts of the case are that the petitioners cleared yarn falling under item 18E of the Central Excise Tariff after payment of duty during the period 30-3-72 to 25-4-1972 to M/s. Shri Shakti Mills Ltd., Bombay. Subsequently, they filed a refund claim on 8-5-1973 in respect of the duty paid on t....

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.... the cause of refund of duty paid on the yarn in question at the time of the clearance would arise only when the yarn is used for weaving of fabrics by a composite mill and not on the date of payment of duty assessed at the standard rate at the time of clearance and, therefore, the refund claim would not be covered by Rule 11 of the Central Excise Rules, 1944 but would be governed by the provision....

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....d unless the claimant makes an application for such refund under his signature and lodges it with the proper officer within three months from the date of such payment or adjustment as the case may be" and that the period of three months mentioned in Rule 11 has been enhanced to a period of one year by Rule 173J ibid. 5. In view of the above position the Government observe that a claim for re....