9911796707
TMI Blog2003 (8) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for the Respondent. [Order]. - The Department has filed this appeal against the order of the Commissioner (Appeals) allowing a refund claim of the respondents. The refund claim for Rs. 26,719/- was filed on 13-9-83 and the same was in respect of the Central Excise duty paid in excess in respect of goods cleared on 12-1-83 and 11-2-83. The price lists for the said clearances were finaliz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground raised against the impugned order is that there was no provisional assessment at the time of clearance of the goods and, therefore, the refund claim filed on 13-9-83 after the period of six months from the dates of payment of duty (12-1-83 and 11-2-83) was barred by limitation under Section 11B of the Central Excise Act. 2. Heard both the sides. The learned DR reiterates the above gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 6-5-83. The refund claim was filed on 13-9-83 within the period of six months prescribed under Section 11-B of the Central Excise Act. Till 6-5-83, the payment of duty was provisional. During that period, the provisions of Section 11-B were not applicable. The limitation provision of Section 11-B, in the instant case, operated only from 6-5-83, and the subject refund claim was filed within the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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