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2009 (9) TMI 520 - CESTAT, NEW DELHIRefund – provisional assessment - period of limitation - The original authority by his order dated 29-3-04, taking into account that the respondents applied for provisional assessment vide their letter dated 17-4-98 held that the claim for the period from 1-4-97 to 16-2-98 was barred by limitation. He also rejected the claim in respect of supplies made to IOCL for the period 1-1-2001 to 31-3-2001 on the ground that the assessment in respect of supplies made to IOC was yet to be finalized. – Commissioner (appeals) allowed the refund in both the situation - Held that: - The procedure prescribed for the purpose of provisional assessment in terms of Rule 9B has not been complied with for from 1-4-97 to 16-2-98 – refund from 1-4-97 to 16-2-98 is barred by period of limitation - the order of the Commissioner (Appeals) allowing the refund in respect of the supplies made to IOCL does not call for any interference from us, especially in the light of the fact that the assessment has since been finalized. – Appeal partly allowed in favor of revenue
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