Supreme Court · 1990 INSC 295 · Decided 21 September 1990
Samrat International (P) LTD. v. Collector of Central Excise, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1990 INSC 295 · [1990] SUPP. 2 S.C.R. 1
- Case number
- CIVIL APPEAL No. 4460/1988
- Decided
- 21 September 1990
- Bench
- S. RANGANATHAN, M. FATHIMA BEEVI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excises and Salt Act, 1944: Section 11-B Central Excise and Salt Rules, 1944: Rules 173 B, C, CC, D and 1-Assessee clearing goods under 'Self Removal' procedure-Application claiming refund of excess duty-Starting point for period of limitation-What is. The appellant was manufacturing 51-A(iv) of the Central Excise Tariff. On 26.3.1985 they filed a classification list as per Rule 173 B of the Central Excise Rules, 1944 in respect of their products furnishing the tariff rate of 15% Ad valorem by mistake Instead of furnishing the effective rates of duty as per Notification No.
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