9911796707
TMI Blog2001 (4) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... d. - E/416/2008 - 548/2010 - Dated:- 15-4-2001 - Ms. Jyoti Balasundaram, Vice-President and Dr. Chittaranjan Satapathy, Member (T) Smt. Nisha Bineesh, Advocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-president]. - The brief facts of the case are that the appellants were engaged in the manufacture of power driven pumps (monobloc pumps). They claimed classification of stators and rotors used in the manufacture of the pumps during the period 1-11-1981 to 28-2-1986 under Tariff Item 68 of the erstwhile Central Excise Tariff under which the goods were exempted, while the stand of the department was that the goods were dutiable as parts of motors under Tariff Item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Consequent upon the apex court's judgment, the appellants filed claim for refund on 16-7-04 which was dismissed as time-barred, holding that protest lodged by the appellants as per the High Court's direction had been vacated by the AC's order dt. 23-5-94. Vide order dt. 18-7-05, Collector (Appeals) set aside the finding on time-bar, directed grant of refund of duty paid during the period 1-11-81 to 31-10-83 as per law and in respect of the claim covering the period 1-11-83 to 28-2-86, directed examination of the question as to whether the claim was hit by the bar of unjust enrichment. Refund of Rs. 13,82,995/- was granted and a sum of Rs. 87,877/- was also sanctioned by way of interest for the delay in sanctioning the refund. As regards t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Once you have started paying duty on stator rotors even under protest, you should follow the prescribed procedure for payment of duty which requires execution of B13 bond. Hence you are directed to execute B13 bond immediately without any further delay. Yours faithfully, Sd/- Superintendent of Central Excise, Range-IC Coimbatore-I Division" 3. On 29-5-84, the assessees responded stating that classification issue is still pending before the High Court and hence there is no question of executing B-13 bond. This letter is reproduced herein below :- 29th May, 1984 The Superintendent of Central Excise, Range I'C Coimbatore Division, Coimbatore-641018. Sir, Sub : Central Excise - Payment of Duty under protest - Exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.C.)] wherein it was held that there should either be provisional classification or an order made under Rule 9B empowering clearances on the basis of such provisional classification. The apex court decision cited supra has been followed by the Tribunal in a recent decision in M/s. SRF Ltd. v. CCE, Trichy - Final Order No. 1999/09 dated 29-12-2009 and decisions of the Apex Court in Samrat International (P) Ltd. v. Commissioner of Central Excise [1992 (58) E.L.T. 561 (S.C.)], Coastal Gases Chemicals Pvt. Ltd. v. Asst. Collector [1997 (92) E.L.T. 460 (S.C.)] have also been followed in coming to the conclusion that the assessments were provisional. The ratio of the above decisions are squarely applicable to the facts of the present case and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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