BHARAT PETROLEUM CORPN. Vs. COLLECTOR OF C. EXCISE
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
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R. Jayaraman, Member (T) -
(1.) THIS is an appeal directed against the order in appeal bearing No. R -466/B.II/90, dated 6 -2 -1991 rejecting the appellants appeal.
(2.) THE appellants claimed refund of duty in respect of gate pass, which was cancelled. While submitting the RT -12 returns, they requested the Supdt. for making suitable credit in respect of the cancelled Gate Pass, which was, however, refused and the appellants were directed to file a regular refund claim. When the refund claim came to be filed, it was rejected as time -barred since it was filed beyond a period of six months. The appeal against the said order was also rejected.
(3.) SHRI Naik, the ld. JDR for the Department pleaded that the appellants have made the consolidated debit for all gate passes in the PLA. When the Gate Pass was cancelled, there was no necessity for them to include the amount covered by the Gate Pass for purpose of consolidated debit in the PLA. The appellants, need not have to debit this amount. Having debited this amount themselves, they could only claim refund of duty involved on the Gate pass. Though they were advised to file refund claim well in time, they have delayed the filing of the refund claim, the consequences of which have to be borne by the appellants.
After hearing Shri Naik, I find that the fact relating to the cancellation of the Gate pass is not disputed. If that is so, the Supdt. could always verify the position with regard to the cancellation of the Gate Pass and also check up arithmetically whether the total debit includes the duty covered by the cancelled Gate Pass and given the credit in the PLA. The argument of Shri Naik that the appellants themselves need not have debited this amount also supports the position in this regard. In view of this, the Supdt. ought to have given credit when he was specifically requested by the appellants in the RT -12 returns. I, therefore, allow the appeal with consequential relief.;
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