2003 (12) TMI 410

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....r the Respondent. [Order]. -  Consequent upon an order of the Commissioner (Appeals), holding that the assessee was entitled to deduct the cost of transportation from the sale price of the welding electrodes manufactured by it to arrive at their assessable value, it filed a claim for refund of the duty paid by it in this regard. The Assistant Collector dismissed the claim on the ground ....

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....-section (2) of Section 11B of the Act had not been complied with. The assessee appealed this order. The Commissioner (Appeals) held that, since the amount had been sanctioned before the enactment of the amended Section 11B, there was no authority in law for recovery of this amount by applying sub-section 2 of Section 11B of the Act. This is questioned in this appeal by the Department. 2. ....

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.... Supreme Court considered in its judgment in Mafatlal Industries v. Union of India, 1997 (89) E.L.T. 247 the retrospective application of Section 11B. It said that the provisions of amended Section 11B apply to all proceedings where the refund has been made finally or unconditionally and where the refund proceedings had been finally terminated, in the sense that the period for filing the appeal ag....