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TMI Blog1977 (4) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... egate value not exceeding rupees five lakhs, in respect of certain goods specified in the said Notification which were cleared on or after 1st April of any financial year. Carbon dioxide is one of the commodities mentioned in the Notification. 2.The classification list filed by the appellants was kept pending and was not approved by the Assistant Collector of Customs since there was a dispute as to whether the appellants were to be considered as the manufacturers of the goods or whether Coromandal Fertilizers Ltd. were the manufacturers. Ultimately an order was passed in favour of the appellants by the Government of India being Revision Order No. 939/79, dated 30th October, 1979. In the meanwhile, on 5th July, 1979 the Superintendent of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a group of other writ petitions. The present appeal arises from the above judgment of the High Court. 5.The question of vires of Section 11B is now settled by a decision of this Court in Mafatlal Industries Ltd. v. Union of India - 1997 (89) E.L.T. 247 (S.C.). The appellants, however, contend that their claim for refund was not time barred inasmuch as onthe date when they filed the claim for refund their classification list had not been approved. All payments made pending the approval of the classification list can only be provisional payments. Hence their claim for refund which was made even prior to the approval of the classification list cannot be considered as time barred under Rule 11. The period provided by Rule 11 would run only fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions made by this Court in the case of Mafatlal Industries (supra) in Paragraph 95 which reads as under :- "95. Rule 9B provides for provisional assessment in situations specified in Clauses (a), (b) and (c) of sub-rule (1). The goods provisionally assessed under sub-rule (1) may be cleared for home consumption or export in the same manner as the goods which are finally assessed. Sub-rule (5) provides that "when the duty leviable on the goods is assessed finally in accordance with the provisions of these Rules, the duty provisionally assessed shall be adjusted against the duty finally assessed, and if the duty provisionally assessed falls short of or is in excess of the duty finally assessed, the assessee shall pay the deficiency or be en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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