COMMISSIONER OF CENTRAL EXCISE Vs. POLYMERS FABRIKS

JUDGEMENT

(1.) THIS appeal from the Department is directed against the Order -in -Appeal No. GS/1171/B -I/92, dated 10 -2 -1993 of the Collector of Customs and Central Excise (Appeals) Bombay.

(2.) PURSUANT to an Order -in -Appeal, the Respondents had become eligible to get some refund and hence they filed a refund claim in the proforma specified. The Assistant Collector having jurisdiction, vide endorsement on the same application, passed an order sanctioning refund and also made endorsements for issuance of a cheque for the amount sanctioned as refund based on which, the cheque was drawn. All these orders and drawal of the cheque were on 5 -4 -1990. The said cheque was sent to the party under covering letter dated 6 -4 -1990 mentioning that the referred claim was sanctioned. It may be observed that though the claim was for refund of Rs. 57,821.21, the refund sanctioned was for Rs. 52,694.01. Subsequently however, the same Assistant Collector passed yet another order dated 22 -8 -1990 also sanctioning the said refund claim for the said amount. The order earlier passed was on the specified proforma, whereas the subsequent order was in the form of regular order -in original.

(3.) IN exercise of the powers conferred vide Section 35E of the Central Excises and Salt Act, 1944, the Collector of Central Excise reviewed the said order and directed for filing application before the Collector (Appeals). The said order, however was passed on 9 -4 -1991.