TMI Blog2001 (4) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... -1986. 2. GPPL, the manufacturers of the crown wheels and pinions, had paid excise duty under protest, pending approval of their classification list and had claimed refund of the said amount paid as excise duty. This refund claim was rejected. The appellants filed a refund claim, being the purchasers of the said goods. The present dispute relates to the refund claim by the appellants. 3. (a) The Assistant Commissioner passed an adjudication order rejecting the refund claim of the appellants on the following grounds : (i) The limitation of six months insofar as a buyer is concerned, would run from the date of payment of duty and therefore, the refund claim of the appellants was time barred. (ii) The protest filed by the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sation of the classification list, has to be considered as payments made provisionally even if the procedure contemplated under Rule 9B is not followed. In view of this decision and the views of the Apex Court in Mafatlal Industries Ltd. case referred to supra wherein in para 95 thereof it has been laid that the provisions of Section 11B would not apply in cases of finalisation of provisional assessments, would come into operation and the Tribunal has been in a series of decisions consistently following, the above position of the laws as laid by the Apex Court, one of which is in the case of Star Paper Mills v. CCE, Meerut reported in 2000 (122) E.L.T. 114. We do not find any cause/case of a bar of time limitation under Section 11(B) of CES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other ground that was taken by the Advocate for the appellants was that since GPPL was not required to pay the duty in the first place, being entitled to the exemption under Notification 239/86, the amount paid by them cannot be considered as a duty of excise. It can only be considered as an amount representing duty of excise collected by GPPL from the appellants which would be covered by provisions of Section 11D of the Act. This amount can be adjusted against the duty of excise payable by the person who is liable to pay the duty on finalisation of the assessment and the surplus, if any, has to be credited to the fund or refunded to the person who has borne the incidence of such amount, on the said person filing an application within six ..... X X X X Extracts X X X X X X X X Extracts X X X X
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