SUMACH ELECTRICALS Vs. ASSTT COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS is an appeal filed against the Order (O) No. 6/84/AC/Cal. H/89 dt. 31.1.1989 passed by the Assistant Collector Central Excise, Calcutta 'H' Division rejecting the refund claim for Rs. 4,032.02 in respect of Special Excise duty paid on goods manufactured prior to 1.3.1988 but cleared on or after 1.3.1988.

(2.) In an identical issue, vide my Order-in-Appeal Nos. 188-189/Cal. I/89,161-162/Cal. II/89 and 85/BOL/89 all dated 31.7.1989, I had directed the lower authority to refund the amount of Special Excise duty paid on pre-budget stock cleared on or after 1.3.1988 subject to limitation under Section 11B of the Central Excises & Salt Act, 1944.