9911796707
TMI Blog2000 (4) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... period from December, 90 to June, 92, the appellants cleared motor vehicles on payment of duty. Out of these duty-paid vehicles, 42 vehicles were returned by the dealers on account of some defects and transit damages. These 42 vehicles were received in the factory of the appellants under Rule 173H of the Central Excise Rules and D-3 intimations were also filed. After undertaking the necessary repairs, these 42 motor vehicles were again cleared on payment of duty. 3. Ld. Counsel submits that under Rule 173H, in respect of repaired vehicles, no duty was required to be paid but due to error in programming in the computer software, the appellants paid excise duty twice on these 42 vehicles. He submits that on detection of the error, the refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, prays that the appeal be allowed. 6. Ld. D.R. appearing on behalf of the Revenue submits that it is a case of double-duty paid on the vehicles and is governed by the provisions of Section 11B of the Act. He submits that the vehicles were cleared on payment of duty second time during the period from 15-4-91 to 13-3-92 and the refund was filed on 21-5-93. Therefore, the refund is filed after six months from the date of payment of duty. Ld. D.R. submits that the assessment of duty was provisional under Rule 9B of the Central Excise Rules and the assessment can be provisional for determination of valuation of excise goods or for determination of correct classification. His submission is that it is not the case of correct valuation or cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, provides the period of six months from the relevant date for claiming refund and relevant date as mentioned in the Rule, is reproduced below : 11(B) relevant date means - (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, - (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place ..... X X X X Extracts X X X X X X X X Extracts X X X X
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