TMI Blog2016 (11) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules. If the normal time limit of one year were to be considered under Section 11B, for refund of duty paid during the period 7/99 to 10/2000, the refund claim ought to have been filed within a period of one year. In view of the price variation clause, the assessments are to be considered as deemed provisional assessment even if the formalities of Rule 9B is not observed. The time limit prescribed in Rule 9B, in cases where assessments are provisional, starts from the date of finalisation of provisional assessments. In the present case, if the assessments are deemed to be provisional, then the time limit has to start from the date of its finalisation. It has been confirmed by the learned advocate appearing for the assessee that the adjust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) The assessee is engaged in the manufacture of pressure vessels which are nothing but LPG gas cylinders, for supply to oil companies such IOCL, BPCL, HPCL, etc. The supply of gas cylinders to buyers is covered by contracts with a price variation clause. The disputed period is July 1999 to October 2000. The assessee paid central excise duty on the gas cylinders at the time of clearance from their factory on the provisional price communicated by the oil companies. On a date subsequent to clearance, the oil companies finalise the price and if the final price is more than the provisional price, the differential price is paid to the assessee and in cases where the final price is lower, the assessee will be compensated for the lower price by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dra B. Hajer, learned advocate for the assessee and Shri Mohammed Yousuf, learned AR for the Revenue. 4. The Revenue s submission is that refund of any amount paid as Central Excise duty is governed by the provisions of Section 11B. Since the refund claim stands filed on 24.8.2006 for duty paid during the period July 1999 to October 2000, the same is hit by time bar, inasmuch as the claim stands filed very much beyond the time limit of one year in Section 11B within which refund claim is required to be filed. The learned DR also submitted that even though the assessee has a price variation clause in the contract with their buyers, it is on record that no provisional assessments have been ordered in terms of the erstwhile Rule 9B of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Electrical Manufacturing Co.: 1997 (90) E.L.T. 260 (S.C.) 7. In respect of appeal No.E/2398/2011, the issue is in a short compass. If refund is held as payable, the related question in this appeal is whether the interest is liable to be paid to the assessee in terms of Section 11BB. If interest is held payable, then from what date should it be paid. 8. The refund of any amount paid as excise duty is subject to the terms of provision of Section 11B of the Central Excise Act which prescribes that the refund claim is required to be filed within a period of one year from the relevant date. Generally, the relevant date is the date of payment of duty. Exception has been made in cases where the assessments have been made provisional for wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med that the prices for the disputed period were revised downwards and the same was adjusted and finalised by October 2001. 9. We are of the view that refund of any amount paid as excise duty can be refunded subject to provisions of Section 11B of the Central Excise Act. This will require filing of refund claim within the time limit prescribed therein and observance of all other conditions. It is an admitted position in the present dispute that no order of provisional assessment has been made under Rule 9B of the erstwhile Rules. If the normal time limit of one year were to be considered under Section 11B, for refund of duty paid during the period 7/99 to 10/2000, the refund claim ought to have been filed within a period of one year. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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