9911796707
TMI Blog1997 (4) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... st and claimed exemption under Notification 276/67 in respect of methane captively consumed since the appellants were declared as Refinery . The classification list was approved by the Assistant Collector on 8-10-1986. The classifications was submitted prior to 28-2-1986. With the introduction of Central Excise Tariff Act, 1985 with effect from 28-2-1986 the appellants filed a fresh classification list effective from 1-3-1986 and claimed exemption under Notification 276/67. The classification list was approved by the Assistant Collector on 3-9-1986 by disallowing the benefit of Notification No. 276/67. Another classification list was filed effective from 1-3-1986 in respect of methane in which exemption under Notification 276/67 was claime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant to file an appeal against RT 12 assessment if he was aggrieved with the order of the proper officer. The ld. Counsel submits that in conformity with the above decision of the Tribunal they filed refund claim against the assessment in RT 12 return. He refers to the decision of this Tribunal in the case of Usha Beltron Ltd. [1999 (109) E.L.T. 1006 (Tribunal) = 1996 (13) RLT 237] in which it was held that a separate application for refund not required under Rule 173-I as the duty paid in excess was liable to be adjusted by the Superintendent in terms of Clause 2 of the said rule. He, therefore, prays that the appeal may be allowed. 4. Shri J.M. Sharma, learned JDR submits that a refund cannot be claimed on RT 12 return that c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal if they were aggrieved with the order of the proper officer, namely, Assistant Collector/Superintendent passed at the time of approval of classification lists/price list. 7. We also note that this Tribunal in the case of Usha Beltron Limited cited (supra) in para 12 held as under :- It is thus seen that Rule 173-I vests the proper officer to make the assessment on the basis of RT 12 return. The procedure laid down in this Rule is a vital part of SRP Scheme whereas assessee makes a clearance of excisable goods by debiting of duty determined by himself on the basis of an approved classification and price list as applicable. Only when RT 12 return is scrutinised by the departmental officers they come to know whether the calculation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould make a claim for refund, that would not take away the respondents the right under Rule 173-I of the Central Excise Rules. Rule 173-I is a self-contained provision. 8. We also note that Rule 173-I(2) is very clear on the subject where such duty is less, the assessee shall take credit in the account-current for the excess on receipt of the assessment order in the copy of the return duly countersigned by the Superintendent of Central Excise. We note that Rule provides for taking credit of duty excess paid. We also note that this issue was fully discussed and covered by the decision of this Tribunal in the two cases cited above. 9. Following the ratio of the Tribunal s decisions in the above two cases cited and relied upon by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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