9911796707
TMI Blog2003 (6) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... specific plea with reference to the time-bar issue, same has not been considered by the Commissioner (Appeals) since he has not given a find on time-bar issue, we are of the view that this matter will have to go back for re-consideration and accordingly we are remanding the matter to the jurisdictional Commissioner to decide the issue afresh including time-bar issue and to pass an order in accordance with law after providing an opportunity to the appellant. The appellant may make use of this opportunity to substantiate their claim during the readjudication proceedings. 4. Thus, this appeal is allowed by way of remand. 2. The issue involved was the claim of the appellant for refund of over Rs. 8 lakhs which had been paid during the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has also submitted that the repeated rejection of legitimate claim of refund in two rounds of proceedings has caused the appellant great loss, the amount related to the excess duty paid during the period 1995-96. 4. Learned SDR has pointed out that the impugned order has not dealt with the merits of the refund claim of the appellant at all. He, therefore, felt that the appeal cannot be allowed unless the merits of the case are gone into. In this connection, he also drew our attention to the Order-in-Original dated 30-5-97 passed by the Assistant Commissioner of Central Excise, Rampur. Learned SDR has pointed out that Assistant Commissioner had held that since the goods have been sold from the factory also, all the clearances, including t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, the provisional assessment has also been finalised by the Revenue on the depot price basis on the question of deduction of freight. The question of refund on account of discount to dealers was not taken up while finalising the provisional assessment only because that issue was being separately considered in the refund application. The learned Counsel has also submitted that the finalisation of the issue relating to freight under the 1997 finalisation order has no relevance to the present refund application, since the issue of discount was being considered separately under the refund claim. 6. We have perused the records and considered the submissions made by both sides. There is no doubt that the original assessments were provisiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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