COLLECTOR OF C EX Vs. FORT WILLIAM CO LTD

JUDGEMENT

(1.) THE case was heard on different dates.

(2.) On 4-8-88, the learned JDR Shri Jain stated that in this case the appellant had addressed their refund claim to the Assistant Collector but filed it in the office of the Supdt. Central Excise.

(3.) THEY have filed this petition against the order of the Collector (Appeals). It was their contention that the refund claim was required to be received and dealt with in terms of Section 11B which specifically mentions that any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Collector of Central Excise before expiry of six months from the relevant date.