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2004 (3) TMI 201

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....ellant filed this appeal against the order-in-appeal whereby the refund claim filed by the appellant was rejected on the ground that the refund claim is time-barred, as there was no order for provisional assessment under Rule 9B of the Central Excise Rules. The Commissioner (Appeals) also held that appellant failed to show that Burden of duty has not been passed on to the customer, therefore, the ....

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....ar. The appellant contended that reliance on the decision of the Tribunal in the case of Hindustan Wires Ltd. v. C.C.E., Delhi-II, 2003 (151) E.L.T. 679 by the Commissioner is not justified as in the case of Hindustan Wires Ltd., there was no request made by the assessee for making provisional assessment under Rule 9B of the Central Excise Rules. In the present case appellant made a specific reque....

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....le goods covered under such request by the assessee submitted with the proper officer under the dated acknowledgement shall be deemed to be cleared as provisionally assessed to duty at such rate or at such value as declared by the assessee, till the date when the direction of the proper officer is issued and communicated to the assessee. In the present case, revenue is not disputing the fact that ....