- (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:- "In exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby, exempts Sodium Hydrosulphite 'falling under Item No. 14aa of the First Schedule' to the Central Excise and Salt Act, 1944 (1 of 1944) , upto a quantity not exceeding one hundred and fifty metric tonnes cleared by or on behalf of a manufacturer for home consumption during any financial year, from the whole of the duty of excise leviable thereon; Provided that exemption under this Notification shall not be available to a manufacturer whose total production of Sodium Hydrosulphite exceeds three hundred and sixty metric tonnes during the financial year in which clearance is made. ";