TMI Blog2008 (7) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... of differential duty, should not deny refund of differential duty in cases where the cylinder prices were reduced - orders for finalisation of the provisional assessments and for subsequent consideration of refund claims have to be sustained - E/208-209/2003 - 775-776/2008 - Dated:- 24-7-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Smt. R. Bhagyadevi, SDR, for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents first and then to consider the refund claims. The present appeals of the Revenue are directed against such remand orders. 2. The appellant is of the view that the assessments were not provisional and, therefore, the remand ordered by the lower appellate authority for finalisation of provisional assessments is erroneous. The learned SDR has reiterated this view. It is submitted by the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d v. Hyderabad Cylinders Pvt. Ltd. [2006(205) E.L.T. 879 (Tri.-Bang.)] wherein a refund claim was held to be not hit by time-bar. In holding so, the Bench deemed the original assessments of LPG cylinders cleared to oil companies, to be provisional and accordingly it was held that a claim arising out of finalisation of such assessments would not be time-barred under Section 11B of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared to the oil companies, as provisional and directed refund of excess duty upon finalisation of such assessment. 3. In the present case, it has been submitted by the learned SDR that, in a letter dated 26-3-1999, the respondents had informed the department that they would not resort to provisional assessment thenceforth. Therefore, they are precluded from claiming to the contra for the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PG cylinders supplied to oil companies, which is Mauria Udyog Ltd v. Commissioner of Central Excise, Delhi-IV [2006 (205) E.L.T. 1012 (Tri.-Del.)], wherein an order of the Commissioner (Appeals) holding the assessments to be not provisional was set aside. It has not been claimed before us that any of the cited decisions was appealed against. In the result, the remand orders of the lower appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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