2006 (12) TMI 343

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..... Smt. R. Bhaghya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants are manufacturers of "motor cars" falling under SH 8703.90. They had filed 31 refund claims for refund of Special Excise Duty (SED) paid on the 'motor cars' manufactured and cleared from their factory and subsequently registered as "taxis" with various State Transport Authorities. Some....

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....ted the same as time-barred. The first appellate authority sustained the decision of the lower authority. Hence these appeals. 2. Before us, learned Counsel argued that, as the relevant show cause notices had proposed to reject the refund claims under Section 11B of the Central Excise Act, the time-bar provisions under that Section should be applied to the claims, and not anything containe....

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....arguments of the above nature. It appears from the records that the appellants had been maintaining that the assessments were provisional and hence the refund claims could not be rejected on the ground of time-bar. It is, further, noticed that the provisional nature of assessments is a fact accepted in the impugned order. Just as the department cannot demand duty from an assessee on the basis of a....