TaxTMI 
TaxTMI 
2016 (9) TMI 32
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....nt sought to revise the assessable value and sought refund of duty paid by them on the differential value. M/s.Bharat Bijlee Ltd. had not done provisional assessment in the case. They initially raised invoice for the full value, however, later on a credit note was issued. They however received only the net amount after adjustment of the price variation. Earlier in their own case, the Tribunal vide order No.A/479/2009/WZB/C-IV/SMB dated 07/08/2009 as reported in 2010 (262) ELT 369 decided the exact same issue in their favour. The refund was granted by the Deputy Commissioner. The Revenue challenged the order before the Commissioner (Appeals) who relying on the earlier order of the Tribunal in t....
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.... by the Revenue against the order of the Tribunal in their own case has been dismissed by the Hon'ble High Court. She argued that since their case is squarely covered by the Tribunal decision in their own case and since the appeal against the said decision has been dismissed by the Hon'ble High Court, the Revenue appeal has no merits. She further relied on the decision of the Tribunal in the case of Universal Cylinders Ltd., - 2004 (178) ELT 898 (Tri-Del) which has been affirmed by the Hon'ble Apex Court as reported in 2005 (179) ELT A208 (SC). 4. I have gone through the rival submissions. The earlier order of the Tribunal in the appellants own case deals with only the issue of unjust enrichment. The issue ....
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....unded to the appellants. 13. The appellants have not pointed out any specific provision which would entitle the appellants to seek such refund except pointing out Section 11B of the said Act. Section 11B(1) provides that any person claiming refund of any duty of excise and interest, if any, paid on such duty may make an application for refund of such duty and interest, if any, paid on such duty to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of one year from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence including the documents referred to in Section 12A as the applicant may furni....
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....after the final assessment thereof. In other words, in case where the duty is paid provisionally under the Act or rules made thereunder the claim for refund can be lodged within a period of one year from the date of adjustment of duty after the final assessment thereof. It would obviously disclose that question of refund of duty on the ground of excess payment can arise in relation to the specify matters under Section 11(5)(b) of the said Act and one of such occasion can be when the duty was provisionally paid and on account of financial assessment, it is revealed that there was excess payment of duty at the time of provisional payment of duty apart from the said provision none of the other provision disclose a situation which could cover t....