1996 (4) TMI 259

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....ooler products, pumps, and domestic electrical appliances. The appellants filed price lists and claimed deduction on account of freight and insurance charges. The price lists were approved provisionally during the relevant period. The price lists claiming deduction of freight and insurance on equalised basis during the year 1991-92 were approved finally on 21-9-1992. Pursuant to this order of finalisation, the appellants filed a refund claim for Rs. 2,30,087.88. The Asstt. Collector reduced the amount of claim to Rs. 41,687.70 and asked them to show cause as to why the refund claim of Rs. 41,678.70 should not be rejected as being time-barred under Section 11B of the Act. After hearing the appellants the Asstt. Collector rejected the refund ....

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....s amended. 4. Shri R.A. Sheikh, the learned DR appearing for the respondent submitted that Section 11B CESA, 1944 was amended w.e.f. 20-9-1991; that Section clearly says, "Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal or any Court or any other provision of this Act or the Rules made therein or any other law for the time being in force, no refund shall be made except as provided in sub-section (2)". The learned DR submitted that the amended section is applicable to all cases which were being agitated before any authority or Court on the date of amendment. The learned DR submitted that the Section 11B(5)(B)(f) says that the relevant date means in any other case....

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....rovisional assessment may continue for a long time in a number of cases and if sub-clause 5(B)(F) of Section 11B is applied to a case of provisional assessment then an absurd situation will be created inasmuch as no appellant who has resorted to provisional assessment, shall be eligible for refund in case the provisional assessment was finalised after a period of six months. Rule 9B does not appear to be overriding the provisions of Section 11B, therefore, harmonious construction to avoid redundant situation is necessary. For this harmonious construction, the provision of Rule 9B is to be read in a manner so as it does not create an absurd situation. In the instant case, the duty was paid during the years 1991-92. Provisional assessment was....