1983 (9) TMI 310 - AT - Central Excise

Summary

Issues:
- Appeal for refund of duty paid by the appellant
- Acceptance of lower price list by Assistant Collector
- Rejection of refund claim for certain periods
- Claim of payment of duties under protest
- Provisional assessment argument
- Interpretation of correspondence between appellant and Assistant Collector
- Consideration of whether assessment was provisional
- Application of Section 11B of the Act

Analysis:
The judgment pertains to an appeal under Section 35B of the Central Excises and Salt Act, 1944 seeking the setting aside of the Collector of Central Excise (Appeals) order and a refund of duty paid by the appellant. The appellant, a company manufacturing ceiling fans and regulators, filed a revised price list showing a lower value than previously approved by the Department. The Assistant Collector eventually accepted the lower price, leading to the appellant claiming refunds for the period in question. The Assistant Collector accepted part of the claim but rejected the rest as time-barred under Section 11B of the Act. The Collector (Appeals) upheld part of the claim but rejected a portion.

The appellant contended that the duties paid from a certain date were under protest or were provisionally assessed, thus not barred by limitation under Section 11B. The Collector (Appeals) did not accept the provisional payment argument, citing the absence of specific endorsements on statutory documents. However, the Tribunal examined a letter from the appellant to the Assistant Collector, indicating the understanding that refunds would be due upon finalization of the price list. This correspondence, coupled with the Department's actions, led the Tribunal to conclude that the assessment was effectively provisional due to delays in finalizing the price list.

Consequently, the Tribunal allowed the appeal, treating the appellant's claim for a specific period as within the allowable time frame. The judgment underscores the importance of communication between parties and the impact of administrative actions on legal interpretations. It clarifies the distinction between provisional assessments and payments made under protest, emphasizing the significance of timely and accurate documentation in excise duty matters.