FINOLEX CABLES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition is filed by the Petitioner - Company against the order passed by the Assistant Collector of Central Excise, Pune Division, Pune dated 27th of March 1981 refusing to refund the claim, on the ground that the claim made was beyond the period of limitation prescribed by rule II of the Rules.

(2.) It appears from record that the refund claim was made by the petitioner - company for a period from 4th May 1977 to 3rd of May 1980, on the ground that there was an apparent mistake in classification of goods. It is not necessary to consider the various contentions raised before us in that behalf, in view of the decision of this Court in R. Parthasarthy, Asstt. Collector, Central excise, Kalyan Dn. & another V/s. dipsi Chemicals Private Ltd. & another., 1987 32 ELT 556 After making detailed reference to the various decisions in the field this is what the Division Bench has observed in paras 17 and 18 of the said judgment:-

(3.) It is also not correct to say that the mistake committed was a mistake of fact and not mistake of law. In this context a reference could usefully be made to the finding of the Assistant Collector in para 6 of his order. This is what the Assistant Collector has held therein:-