2013 (6) TMI 579

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....sees herein who are manufacturers of LPG cylinders supplied them to Public Sector Oil Companies such as IOCL, BPCL and HPCL. Vide letter dated 18-4-2000, the assessees requested for provisional assessment for the period 1-4-2000, since the oil companies have fixed provisional price for the cylinders supplied by the assessees during 2000-2001. The provisional assessment was ordered on 4-5-2000. The....

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....s eligible as refund and directed credit of this amount to the Consumer Welfare Fund, in view of the bar of unjust enrichment being attracted against the assessees. Against this order, the assessees appealed to the Commissioner (Appeals), who vide his order-in-appeal No. 116/2006, dated 12-6-2006, inter alia set aside the Assistant Commissioner's order crediting the refund amount for the period fr....

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....ted 12-6-2006 had attained finality and therefore, the assessees and the department are precluded from questioning/contending the correctness or otherwise of the order-in-appeal. He, therefore, allowed the appeal of the assessees and set aside the rejection of the refund claim of Rs. 4,66,461/-. Pursuant to this order, the assessees filed the claim for refund on 26-9-2008, which was received in th....

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....mentioned amount to the Consumer Welfare Fund. It is not for the first time that the assessees claimed refund of the amount in question only in September, 2008, since claim for the amount ultimately sanctioned although reduced, was filed in 2006 June itself. It is clear that there has been a delay in sanction of the refund in December, 2008, well beyond the statutory period of three months. Theref....