Prospective application of amended excise rule defeats refund claim for assessments already finalised before amendment.

Amended Rule 9B of the Central Excise Rules was held to operate prospectively and not to govern assessments already finalised before the amendment. The Tribunal's view that the provision could not be applied to earlier finalised assessments was found legally correct, and the refund claim based on retrospective application failed.

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Issues: Whether the amended Rule 9B of the Central Excise Rules applied to assessments finalised before the amendment and whether the refund claim could be allowed on that basis.

Analysis: The assessments had been finalised before the amendment came into force. The Tribunal treated the issue as no longer res integra and followed the view that the amended provision operates only prospectively and does not govern cases where finalisation had already taken place prior to the amendment. The Court found no legal error in that approach.

Conclusion: The amended Rule 9B did not apply retrospectively to the finalised assessments, and the challenge to the rejection of refund failed.

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