TMI Blog2009 (9) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 11-B. Sub-clause (eb) under Explanation (B) defines a relevant date to mean the date of adjustment of duty after final assessment in case where the duty on excise is paid provisionally under the Act. Therefore the claim of the petitioner for refund cannot be said to be beyond the period of limitation, writ petitions are allowed and the respondents are directed to refund the excess duty payable to the petitioner, after appropriating the duty in respect of the goods actually sold with reference to their sale value - 6366 and 6367 of 2003 - - - Dated:- 14-9-2009 - V. Ramasubramanian, J. REPRESENTED BY : Shri T. Ramesh, Counsel, for the Petitioner. Shri M.S. Govindarajan, Addl. CGSC, for the Respondent. [Order (Common)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en they moved out of the factory. In other words, excise duty was paid by taking the market value as on the date of storage. But by the time they were actually sold, the market price fell. Further there is no dispute about the fact that a portion of the molasses became unfit for consumption or sale. Therefore the entitlement of the petitioner on factual basis, to refund of excise duty is virtually not in dispute. 5. However the Department disputes the claim for refund on two grounds viz. (i) that their claim for remission was rejected earlier and it had attained finality and (ii) that the claim for refund was made beyond the period of limitation prescribed under Section 11-B of the Central Excise Act, 1944. 6. Insofar as the first groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Moreover, the words relevant date are defined in Explanation (B) under Section 11-B. Sub-clause (eb) under Explanation (B) defines a relevant date to mean the date of adjustment of duty after final assessment in case where the duty on excise is paid provisionally under the Act. Therefore the claim of the petitioner for refund cannot be said to be beyond the period of limitation. 9. In view of the above, both the writ petitions are allowed and the respondents are directed to refund the excess duty payable to the petitioner, after appropriating the duty in respect of the goods actually sold with reference to their sale value within a period of three months from the date of receipt of a copy of this order. No costs. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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