Refund Claim Validated from Commissioner's October 2012 Order Date, Not July 2012, Under Excise Act Section 11B.

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....Rejection of refund claim - finalization of provisional assessment - relevant date - it is only when the Commissioner (Appeals) passed the order on 17.10.2012 that the refund could be claimed by the appellant. The provisions of clause B (ec) and not (eb) of the Explanation to section 11B of the Excise Act would be attracted to the facts of the present case - the assessment can be said to have been finalized only when the Commissioner (Appeals) passed the order and for this reason also the relevant date would be 17.10.2012 and not 13.07.2012. - AT....