TMI Blog2001 (6) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... tself could be disposed of. I have taken up the appeal itself for disposal with the consent of both the sides. In these two appeals the appellants are carrying on the business of manufacturing fabrics. They have filed refund claims under deemed credit order. It is the case of the department that the refund claim has been filed beyond the period of six months under Rule 11B of the Central Excise Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case it has been argued by Shri J.M. George, he vehemently argued that there should be any difference between a man who files the refund claim in terms of Section 11B and the person who does not file refund claim within six months. The Section 11B I have considered the provisions relating to relevant date sub-clause (B) of clause (5) of Section 11B mentioned the relevant dates. "relevant date" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the purposes aforesaid; (c) In the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after having been removed from such factory for export out of India, the date of entry into the factory; (d) In a case where a manufacturer is required to pay a sum, for a cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y after the final assessment thereof; (f) in any other case, the date of payment of duty. The instant case is in refund of refund claim arising under deemed credit the circumstances provided under sub clause (B) of clause (5) of Section 11B does not mention anything about refund, the claimable under deemed credit order. Since it is not mentioned there the period of limitation provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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