TMI Blog2007 (5) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-1-84 to 31-3-89 1-4-98 to 31-3-2000 Order-in-Appeal 7/2005 dated 28-1-2005 42/05 dated 29-3-2005 41/05 dated 29-3-2005 36/2005 dated 29-3-2005 Refund claimed Rs. 30,27,490/- Rs.47,67,157/- Rs.7,46,865/- 2. All these appeals deal with refunds arising on account of provisional assessment. The lower authorities have rejected the refund claim on the ground that they had been filed after the amendment to Rule 9B(5) of the Central Excise Rules, 1944 on 25-6-1999 and consequent to the refund claim would be subject to the provisions of unjust enrichment. 3. Shri G. Shiva Dass, learned Advocate appeared on behalf of the appellants and Shri K. Sambi Reddy, learned JD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thkline Healthcare - 2006 (200) E.L.T. 603. (iv) Hindustan Lever Ltd. v. CCE - 2003 (154) E.L.T. 480 (affirmed by SC as reported in 2003 (154) E.L.T. A180) (v) CCE v. STI Products Ltd. - Final Order No.1093/2004 dated 18-6-2004. Following the ratio of the above decisions, we allow completely Appeals e/576/2005 and E/577/2005, however, E/579/2005 is allowed partially by excluding the refund amount pertaining to the period beyond the amendment. 4.2 In respect of Appeal No.E/387/2005, the appellants contended that the Tribunal in the Final Order No. 2823/99 dated 4-11-1999 remanded the matter for re-computation holding that the interest on sundry debtors was deductible in the light of Apex Court decision in MRF s case 1995 (77) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (e) CCE v. Zahi Tyres (I) Pvt. Ltd. - Final Order dated 1322-1323/2004 dated 30-7-2004 (f) CCE, Mangalore v. Excel Rubber Ltd. - Final Order Nos.969-970/2006 dated 24-5-2006. Therefore, we do not find that the Asstt. Commissioner was justified in disallowing the interest on receivables prior to 1996. Further, since the period involved in this appeal is prior to 25-6-1999, the provisions of unjust enrichment would not be applicable. The Original Authority can re-compute the refund amount due to the party by taking into account, the interest on receivable even prior to 1996. Hence, we allow the Appeal No. E/387/2005. (Operative portion of this order was pronounced in open Court on conclusion of hearing on 24-4-2007) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
