2016 (12) TMI 1325

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....partment (s) Per Mr. Anil Choudhary : The appellant, M/s Bharat Heavy Electricals Ltd., is in appeal against Order-in-Appeal No.365/CE/APPL/KNP/2008 dated 20.10.2008 passed by Commissioner (Appeals) Customs & Central Excise, Kanpur. 2. The appellant is in appeal against rejection of their refund claim, pursuant to provisional assessment vide Order-in-Appeal dated 20.10.2008, passed by Ld. Commi....

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....onal assessment was finalised observing that since during the period, there has been no increase in value, therefore, question of differential duty doesn't arise. Further, the Assistant Commissioner in the said order under exercise of powers under Rule 7(e) of CER 2002 directed the Range Officer to finally assessed the monthly RT-12 returns for the period 1999-2000. 4. The appellant, to exped....

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....lause (eb) of the Explanation (B) of section 11B of Central Excise Act, 1944, which defines the relevant date in case of Provisional Assessment and hence refund is not admissible. Further, refund was also held time barred under the provisions of Section 11 B of the Act. Being aggrieved, the appellant preferred appeal before Ld. Commissioner (Appeals), who vide the impugned order, have rejected the....