TMI Blog1995 (11) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... herein. In view of the impugned order, it was held that the amended Section 11B pertaining to the unjust enrichment applies to the case in question. 2.1 Ld. Consultant, Shri P.R. Biswas contended before me that no question of refund of duty arises in this case. In this connection, he drew my attention to the letter dated 29-3-1993 written by the Superintendent of Central Excise, Range K/2, Calcutta K Divn., Calcutta, which reads as follows :- Sub : Payment of Central Excise Duty: RT-12 Return during 1991-1992 On Acid Slurry (3402.90) Dear Sir, In finalisation of provisional assessment of RT-12 Returns for the period from April, 1991 to March, 1992, excise duty levied on turn-over tax to the tune of Rs. 26,656-43 (Rupees Twent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation will be six months and only in such cases, the amended provisions of Section 11B will apply with respect to the fact of undue enrichment. To support his contention, he also relied upon the Board s Manual wherein it is mentioned as follows : ...If, during the course of this checking and assessment, the officer detects any short levy, he will make suitable endorsement in assessment memorandum on form RT 12 itself advising the assessee to pay the deficiency within 10 days of the receipt of the copy of the return. Where a refund becomes due to an assessee after checking the monthly return, the assessment order will be countersigned by the Superintendent of Central Excise and thereafter the assessee will be permitted to take cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d application is filed, Sections 11A and 11B will become nugatory. In such circumstances, he stated that Section 11B of the amended Section which has come into operation, mentions about undue enrichment and applies to all such cases and even to the case before me. In that view of the matter, he submitted that the appeal may be dismissed. Regarding the decision of Rajasthan High Court relied upon by the learned Consultant, Shri Biswas, Shri Sarkar contended that the said decision does not directly mention about the basic assessment. 3.2 On the contrary, Shri Biswas, ld. Consultant contended that there is no specific mention in the orders that Section 11B applies only to the cases where refund application is filed within a period of six mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve-said sub-section (2) was substituted by the Central Excises and Customs Law (Amendment) Act, 1991 with effect from 20-9-1991 vide Notification No. 30/91-C.E., dated 19-9-1991. It is further seen that under Rule 11B(3) it is specifically mentioned that notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2). Therefore, the sub-section (3) covers all types of refunds which are required to be made and this also includes a refund by way of adjustment as contemplated under Rule 173-I of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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