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2018 (5) TMI 2047 - AT - Central ExciseRejection of refund claim consequent to finalizing of assessment - passing of incidence of duty under dispute - applicability of rule 7(6) of Central Excise Rules, 2002 - appellant seeks support of the decision of the Hon'ble Supreme Court in MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT] - HELD THAT:- In the case of MAFATLAL INDUSTRIES LTD. it was held that Refunds ordered by the statutory authority concerned which have become final. It need hardly be stated, that Section 11B(1), the proviso(I) thereto, Section 11B(2) and Section 11B(3) read together will apply, only to (1) refund applications made under the statute and filed before the Amendment of the Act and still pending on the date of commencement of Amendment Act, 1991 and (2) applications contemplated under law to obtain refund and filed after the commencement of the Amendment Act, 1991. It was also informed that order-in-original no. 17/20-18 dated 31st May 2017, arising from remand order no. A/86084/17/SMB dated 13th February 2017 in disposing off appeal no. E/1328/2009 challenging order-in-appeal no. YDB/75/M-III/2009 dated 17th September 2009 of Commissioner of Central Excise (Appeals), Mumbai -III, had accepted the very same documents for the years 1999-2000 to sanction the refund claim. Considering the decision of the Hon'ble Supreme Court as well as the submissions pertaining to the disposal of the refund claim for the earlier periods, the impugned order is set aside and matter remanded back to the original authority for fresh determination of the dispute in accordance with the law - appeal allowed by way of remand.
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