Collector Of Central Excise vs Rallis India Ltd.

The Supreme Court addressed the issue of whether the application for refund filed by the respondent was within the limitation period as prescribed under Rule 11 of the Central Excise Rules, 1944. The Court held that the application for refund must be made within six months from the date of payment of duty, and since the respondent's application was filed on 16th July, 1980, it was deemed to be within the permissible time frame as the financial year ended on 30th September, 1980. The Court upheld the decision of the Collector of Customs and Central Excise, allowing the refund claim.