Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 431 - AT - Central ExciseRefund claim - time bar - Section 11 B of the Central Excise Act, 1944 - in view of the new Rules w.e.f. 01.07.2001, the permission granted under the old Central Excise Rules, 1944 was no longer effective and thus the refund u/s 11 B of the Act, 1944 is time barred and thus rejected - Held that: - under the provisions of section 38A (c) the provisional assessment permission granted under the Central Excise Rule 9B in the year 1989, remained valid and continuing upon enforcement of the new Central Excise Rules, 2002. Accordingly, I hold that the denial to finalize the assessment, not treating the same as provisional, is bad and against the provisions of law. There is no deliberate delay or latches on the part of the appellant-assessee, in approaching the Revenue for finalization of the assessment. Accordingly, I allow these appeals with directions to the concerned Assistant Commissioner to finalize the Provisional Assessment under the provisions of Rule 7 of Central Excise Rules, 2002 - appeal allowed by way of remand.
|