1999 (4) TMI 101

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n from payment of duty to Benzene falling under Chapter 27 of the Schedule to the Central Excise Tariff Act. This Notification was amended by Notification No. 359/86 dt. 27-6-1986 by which Chapter 29 was also included in the exemption Notification and accordingly Benzene falling under Chapter 29 also become eligible for partial exemption from payment of duty. The Respondents M/s. Indian Oil Corporation filed a refund claim on 25-2-1987 for the period from 27-2-1986 to 30-9-1986 which was sanctioned to them. Subsequently a show cause notice was issued for realisation of the erroneous refund for the period from 27-6-1986 to 25-8-1986 as the refund claim for this period was thought to be time barred. The Assistant Collector, under his order 21....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y after receipt of CT-2 Certificate. He further submits that assessments for the relevant period were completed only in October and November 1986 and they have filed refund claim within the six months from the date of assessment of RT-12 Returns. He also mentioned that it appears that assessments were provisional awaiting the finalisation of CT-2 Certificate and the satisfaction of the Assistant Collector about the receipt of the goods at the customers end. On a query from the Bench, however, the ld. Advisor could not show any proof to the effect that the assessments were provisional under Rule 9(B) of the Central Excise Rules. He finally submits that the provisions of Central Duties of Excise (Retrospective Exemption) Act, 1986 are applica....