C.T.A. Piliai, Member (T)

1. The brief facts of the case are that on 23-11-1982 the appellant applied to the Assistant Collector of Central Excise, Erode Dn. for refund of Rs. 57,941.56 being the duty paid on burnt lime and cyclone dust cleared during the period 5-3-1982 to 26-5-1982, The Assistant Collector issued a notice to the appellants asking them to show cause why in terms of Section 11B of the Central Excises Salt Act, 1944 the refund should not be limited to the payments made from 24-5-1982 to 26-5-1982, the rest of the amount having been paid beyond six months from the date of making of the claim. The appellant explained that the delay of over six months was due to enormous clerical work involved in getting ready documents, such as gate passes, abstract/extracts from P.L.A. etc. and requested for condonation. The Assistant Collector held that whatever be the reasons for the delay the provisions of Section 11B are specific in respect of time limit. Accordingly, he rejected the claim to the extent of Rs. 55,315.64 as barred by limitation under Section 11B of the Act. When the matter was agitated in appeal before the Collector of Central Excise (Appeals) he held that t