2004 (2) TMI 565

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..... Sekhon, Member (T)]. This appeal is against the rejection of a refund claim of Rs. 6,82,184/- preferred by the appellants. The same was rejected on the grounds : (i) Benefit of Notification No. 90/80-C.E., dated. 19-6-1980 was not claimed earlier in the Classification List. (ii) Procedure of Rule 56A not followed could not be granted at a subsequent stage. 2. After hearin .....

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..... ate communication of such notification, or (ii) change in assessment of raw material or component parts or finished goods from a particular Item No. in the First Schedule to the Central Excises and Salt Act, 1944 (1 to 1944) to another Item No. in the said Schedule;] (b) material or component parts in respect of which credit of duty is to be allowed were received in the factory or .....

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..... laimed during assessment, the assessing officer was under an obligation to grant the statutory relief even when not claimed. The issue is relief of set off of duty and cannot be denied if otherwise held to be eligible after the orders under sub-rule 2(B) of Rule 56A are final. 3. Consequently, the order is set aside. The appeal is allowed as remand to A.C. with directions to await the decision .....

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