2023 (9) TMI 1302

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....2 - -<br>Customs<br>S. Ravindra Bhat and Dipankar Datta, JJ. Shri N. Venkataraman, ASG, V.C. Bharathi, Ms. B. Sunita Rao, H.R. Rao, Rupesh Kumar, Udai Khanna, Rajni Kant, H. Raghvendra Rao, Gunmaya S. Mann, V. Lakshmi Kumaaran, Ms. Charanya Lakshmikumaran, Ms. Apeksha Mehta, Ms. Neha Choudhary, Ms. Falguni Gupta, Pranav M., R. Parthasarthy, Samar Singh Kachwaha, Ankit Khushu, Akankash Mohan, Ms....

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....ntext of provisional assessment under Rule 9B of the Central Excise Rules by judgments of this Court as well as in the context of Section 18 of the Customs Act, in "Commissioner of Customs, New Delhi v. M/s. Oriental Exports, New Delhi" [2006 (200) E.L.T. A138 (S.C.)]. The Court held that even though Rule 9B of the Customs Rules (applicable in that case) was not retrospective, nevertheless pending....

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....8 = 2005 (181) E.L.T. 328 (S.C.)] appears to have expressed a different view in that the Court held that to maintain a claim for refund, the assessee has to establish that he or it had paid the amount for which relief is sought and had not passed on the burden to the consumers. This judgment though rendered by a three Judge Bench, overlooked the ruling in Allied (supra). Furthermore, even though t....

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....be adjusted against the duty finally assessed, and if the duty provisional assessed falls short of or is in excess of the duty finally assessed, the assessee shall pay the deficiency or be entitled to a refund, as the case may be". Any recoveries or refunds consequent upon the adjustment under sub-rule (5) of Rule 9B will not be governed by Section 11A or Section 11B as the case may be. However, i....