2019 (9) TMI 578

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....Rama Holla, Superintendent (AR) ORDER The present appeal is directed against the impugned order dated 25.3.2019 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is manufacture of sugar and is manufacturing both dutiable as well as non-dutiable / exempted goods and had avail....

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....vened the provisions of Rule 6(3A)(c) of the CCR. After considering the reply of the appellant, the refund claim was rejected for being hit by limitation. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (A) who rejected the same. 3. Heard both the parties and perused the records. 4. Learned counsel appearing for the appellant submitted that the impugned ord....

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....of financial year and the aggregate of the months provisionally paid each month. e. Where the amount under Clause (d) is not paid by the 30th June of the succeeding financial year, the assessee shall pay the amount with interest. f. Where the assessee has paid excess amount on a provisional basis, then the assessee shall be eligible to take credit." 4.1 He further submitted th....

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....date' and as per clause (eb) of the relevant provisions. The 'relevant date' means, in a case, where duty of excise is paid provisionally under this Act or the Rules made thereunder, the date of adjustment of duty after the final assessment thereof. He further submitted that the 'relevant date' in the case of the present assessee is date of final adjustment i.e., 30.11.2017 and that duty paid shou....