TaxTMI 
TaxTMI 
2015 (7) TMI 1197
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....Tariff Act, 1985. During the disputed period, the appellant had filed the refund applications under Section 11B of the Central Excise Act, 1944 before the Jurisdictional Assistant Commissioner of Central Excise. The Refund claims filed by the appellant were rejected vide order dated 30.03.2012 on the ground that there was no order from the competent authority in allowing payment of duty on provisional basis and therefore, the value assessed is not provisional and is final. Accordingly, it was held that the refund applications are barred by limitation of time under Section 11B of the Central Excise Act, 1944. 1.2 Feeling aggrieved with the said adjudication order dated 30.3.2012, the appellant had preferred appeal before the ld. Commissione....
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....ct that the final price of the goods sold by the appellant was always determined at a later date, the appellant opted for the provisional assessment right from the beginning and continuing with the same practice even now. Since the permission was granted by the Jurisdictional Central Excise Authorities for resorting to provisional assessment under the erstwhile Central Excise Rules, 1944, on its recession, the appellant requested the Chief Commissioner of Central Excise and Customs for permission to continue the provisional assessment, for which the permission had already been granted earlier. 4. The said request of the appellant for continuing the provisional assessment has so far not been disposed of by the Central Excise Department. The....
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....ribing for the time limit for which the provisional assessment shall be valid, I am of the opinion that order dated 7.7.1989 allowing the provisional assessment by the Jurisdictional Central Excise Authorities will hold good for the disputed period, even if, the said period is governed under Rule 7 of the Central Excise Rules, 2002. My said view gets support from the letter dated 13.10.2001 of the appellant, addressed to the Chief Commissioner of Central Excise; Lucknow, wherein it has been specifically requested for accordance of permission to carry on the provisional assessment under Rule 7 of the Central Excise Rules, 2001/2002. The request letter of the appellant has so far not been disposed of by the empowered authority under the statu....