( 1 ) PETITIONER is engaged in manufacturing of Flexible Polyurethane Foam and articles thereof, falling under certain headings of the Central Excise Tariff, at its factory in Ghaziabad. In the manufacturing of polyurethane foam and in the process of conversion of foam into different articles, such as sheets etc. , some waste and scrap of foam is generated incidently. The said waste/ scrap is classified in a different heading of the Central Excise Tariff. For the period 1/04/1990 to 31/03/1993. The respondent recovered excise duty from the petitioner on the basis of the notifications issued from time to time under the provisions of the Central Excise and Salt Act (in short referred to as "the Act" ). According to the petitioner, it was not liable to the payment of the excise duty recovered by the respondents and an application/ claim was, therefore, filed before the excise authorities for refund of the excise duty alleged to have been paid in excess by the petitioner. This claim/ application of the petitioner was rejected by the Assistant Collector of Central Excise by order dated 30. 12. 1993 on the ground that the claim was hit by limitation and also that the same wo