2000 (5) TMI 113

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....- The instant appeal has been filed by the Commissioner of Central Excise, Bhubaneswar, against the order of the Commissioner (Appeals) who in his order had held that the duty paid by the assessee at the time of clearance of the goods on the basis of the provisional price was nothing but provisional payment of duty and the assessments during the relevant period shall be deemed to be provisional an....

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....ate of adjustment of duty after the final assessment under Rule 173 I is illegal in view of absence of specific provisions under Section 11B and reading of the Explanation of relevant date under the said Section 11B, it would be clear that refund claim should have been filed within six months from the date of payment as applicable and there is no such Explanation as arrived at by the Commissioner ....

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....s and he relied upon AIR 1964 S.C. 207, AIR 1963 S.C. 90, AIR 1961 S.C. 1170, 1991 (2) SCC 637 to submit that in view of the clear specific provisions of Rule 9(B), the general provisions of Section 11B will not be applicable. 4. After hearing the parties and considering the material on record, we find that there is no reason to differ with the ld. Commissioner's (Appeals) finding :- "……....

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....nt current register of the excess amount determined and paid under Rule 173F after receipt of final assessment order made by the proper officer. Thus, there was no need to file any refund application for amounts permissible as credit as provided under Rule 173-I(2). The assessee was only to await the receipt of final assessment order to be made by the proper officer. Section 11B of the Act would n....