M. Santhanam, Member (J)

1. The Appeal is filed against the order of the Collector of Central Excise (Appeals), Bombay, dated 27.11.1982. The Appellants brought two K-30 x 110 Ammonia Compressors bearing Serial Nos. 830326 and 830332, falling under Tariff Item 29A(3), from M/s. Kirloskar Pneumatic Company Ltd., Pune, on payment of full duty under regular Gate passes. On 20.1.1979 the Appellants lodged a claim for refund of Rs. " 33.408/-. The Compressors had been actually used for the cold storage within one year of the date of clearance as required under Notification 132/68 dated 13.6.1968. The Appellants secured L-6 Licence and C.T.-2 certificate from the appropriate authorities on 10.11.1978. Chapter X procedure could not be followed prior to the removal of the compressors. The notification has used the words "As far as may be the procedure specified in Chapter X of the Central Excise Rules, 1944 is followed". The Assistant Collector rejected the refund on the ground that the procedure contemplated in Chapter X had not been followed in that L-6 licence and C.T.-2 certificate were not obtained before the clearance. The Appellate Collector also rejected the Appeal.

2. The Appe