2016 (9) TMI 1347

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..... Shri S. Nunthuk, AR, for the Respondent. ORDER After hearing both sides, I find that the appellants who are engaged in bulk explosives, were supplying the same to M/s. South Eastern Coal Fields Ltd., a subsidiary of M/s. Coal India Ltd. at agreed upon price. However, with effect from 1-3-2006, when their contract expired, they continue to supply the said goods at the rate of Rs. 16,700/....

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....e. However, at the same time, he rejected the refund claim as barred by limitation on account of having been filed on 3-11-2008 for the payments made in 2005-2006 and 2006-2007. 3. On appeal against the above order, Commissioner (Appeals) observed that inasmuch as the assessments were still provisional and have not been finalized, the refund claim filed by the assessee was premature. Accor....

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.... I am now informed that the assessment stand finalized on 17-10-2013. As such, the claim for refund, which the appellant has already staked before the adjudicating authority in the year 2008 can be decided in the light of final assessment having been concluded on 17-10-2013. The appellant's apprehension that the claim may not be again rejected by the adjudicating authority on the issue of time-....