COLLECTOR OF CENTRAL EXCISE Vs. RALLIS INDIA LIMITED

JUDGEMENT

(1.) The only question involved in this appeal is whether the application for refund which was filed by the respondent before the Excise Authority was within the prescribed period of limitation.

(2.) Briefly stated, the facts are that the respondent was manufacturing Sodium Hydrosulphite, falling under Tariff Item No. 14aa (1) of the First Schedule to the Central Excise Act, 1944. During the financial year, 1979-80, and particularly in respect of the period from 25th April, 1979 to 29th July, 1979, the respondent had paid duty of excise on about 323.651 metric tonnes.

(3.) At the end of the financial year, the respondent realised that its production of Sodium Hydrosulphite in the financial year 1979-80, was less than 360 metric tonnes. Relying upon the Notification No. 270/77, dated 20th August, 1977, respondent filed an application for refund of duty which was paid on 150 metric tonnes of Sodium Hydrosulphite. The application for refund was filed on 16th July, 1980. Relevant part of the Notification on which reliance was placed for the refund is reproduced below:-