V.T. Raghavachari, Member (J)

1. The appellants M/s. Nagarjuna Steels Limited, applied for refund of Rs. 3,10,603.47 and Rs. 16,465.29 paid as duty during the period June 1977 to May 1978 and 29-5-1978 to 31-5-1978 respectively. With reference thereto a show cause notice was issued to them on 15-6-1978 calling upon them to explain why the refund should not be restricted to the period of six months before the date of their application for refund. The appellants pleaded That since their refund was on the basis of the incentive relief under Notification No. 198/76, dated 16-7-1978 they were entitled to relief in full and in any event the amendment to Rule 11 of the Central Excise Rules restricting the period to six months came into effect on 6-8-1977 only but that as the claim related to anterior period also they were entitled to full relief. The Assistant Collector under his order dated 12-9-1978 rejected the contentions of the appellants 'and ordered that the relief be restricted to the period of six months prior to the date of application for refund, in terms of Rule 11 of the Central Excise Rules. The said order was confirmed by the Appellate Collector under his order dated 3-