2017 (2) TMI 431

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....esented a table in reference to Appeal Nos.,  Order-in-Appeal No., Duty & Education Cess as follows:- Sl. No. Appeal No. in Tribunal Order-in-Appeal No. Duty Education Cess 1 E/2113/2009 51 to 58/CE/Alld/2009 dt. 07/05/2009 Rs.2,965,929.00/- Rs.59,326.00/- 2 E/2114/2009 51 to 58/CE/Alld/2009 dt. 07/05/2009 Rs.4,463,004.00/- Rs.89,258.00/- 3 E/2115/2009 51 to 58/CE/Alld/2009 dt. 07/05/2009 Rs.2,283,252.00/- Rs.45,865.00/- 4 E/2116/2009 51 to 58/CE/Alld/2009 dt. 07/05/2009 Rs.2,429.00/- Rs.48.00/- 5 E/2117/2009 51 to 58/CE/Alld/2009 dt. 07/05/2009 Rs.1,08,703.00/- Rs.2,174.00/- 6 E/2118/2009 51 to 58/CE/Alld/2009 dt. 07/05/2009 Rs.5,80,0....

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.... 02.11.2007 applied for finalization of the provisional assessment and grant of refund amounting to Rs. 39,75,016/-. In response, thereto SCN dated 20.12.2007 was issued as it appeared to revenue that the claim for finalization of assessment and refund was time barred under the provisions of Section 11 B of the Central Excise Act, 1944. It was also observed that the appellant appears to have not made any request for granting Provisional Assessment during the relevant period. The SCN was contested on the merits, vide Order-in-Original dated 31.01.2008, the claim for provisional assessment to finalize and refund was rejected as time-barred under section 11 B of the Central Excise Act, 1944. Observing that in view of the new Rules with effect ....

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....process and the rate finalization takes substantial time, generally, more than a year from the date of supply. Hence, it is not possible for ITI to submit the details to the Department to finalize assessment within the period of six months. Further stating that ITI had admittedly got permission from Chief Commissioner though dated 01.07.2006 to file the necessary details/documents for finalization of provisional assessment beyond the statutory time limit. It is accordingly urged by learned counsel that under the facts and circumstances, the provisional assessment should have been finalized and upon finalization, the refund should have been granted subject to verification. 5.  The learned A.R. for Revenue relies on the impugned order....