2016 (8) TMI 1328

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.... the Respondent. ORDER A claim for refund filed by appellant, M/s. Savita Oil Technologies Ltd., in consequence of finalisation of provisional assessment was only partly allowed by the refund sanctioning authority and even that was credited to the Fund in accordance with Section 11B of Central Excise Act, 1944 - of the claim of Rs.  14,52,110/- an amount of Rs.  1,30,564/- for the peri....

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....ground that commercial invoice raised on customer upon removal from the depot did not itemise the duty component separately leading to the presumption that duty paid at the time of clearance from the factory appeared to have been included in the amount recovered from customers. Learned Chartered Accountant appearing for appellant submits that the same appellate authority has allowed the disbursal ....

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....d application of appropriate relevant date from date of finalisation. 4. Learned Authorized Representative reiterated the findings of the appellate authority. 5. On the issue of time-bar, I find that the refund is in consequence of finalisation of provisional assessment. Any duty collected in excess during the pendency of finalisation of provisional assessment is in excess of that auth....