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2013 (3) TMI 25 - AT - Central ExciseRefund claim on excess duty paid rejected as time bar - reduction of rates of sets of high tensile centre buffer coupler for B. G. wagon and high capacity draft gear, falling under Chapter Sub-heading 8607.00 of CETA, 1985 to Indian Railways - Held that:- On a plain reading of the meaning of relevant date prescribed under Section 11B of the Central Excise Act, 1944, it is clear that where excise duty was paid provisionally under the Act or the rules, the date of adjustment of duty after final assessment, should be the date for calculation of the period of one year for claiming refund of the excise duty paid. In any other case, the date of payment of duty, is prescribed to be relevant date for claiming the refund. In the present case, the duty was paid in July, 2005 on the basis of a provisional price, but not on the basis of provisional assessment under the Central Excise Act & Rules and the circumstances and procedure for resorting to provisional assessment has been prescribed under the Central Excise Rules which had not been followed by the Appellant in the present case and hence, finalization of price on 13.9.06, cannot be construed as finalization of provisional assessment. As decided in Maharashtra Cylinders Pvt. Ltd., (2010 (8) TMI 235 - BOMBAY HIGH COURT) that even though there is a clause in the agreement stipulating downward revision of prices, the same cannot be taken to be an assessment to duty on provisional basis - in favour of revenue.
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