2005 (7) TMI 381

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..... and would not apply to cases where the assessments have been finalized prior to the date of amendment - Appeal is dismissed - 8 of 2005 - - - Dated:- 19-7-2005 - R. Gururajan and H.N. Nagamohan Das, JJ. REPRESENTED BY : Shri R. Veerendra Sharma, Advocate, for the Appellant. [Judgment per : R. Gururajan, J.]. - This appeal is at the instance of the revenue. Facts in brief are .....

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..... 1-6-1998, the provisional assessments were finalized on the basis of the Order-in-Original No. 13/99, dated 24-5-1999. Consequent to finalization of assessments the assessee filed a claim for refund of Rs. 3,18,018/-. Show cause notice was issued to the assessee seeking rejection of the refund claim. The Assistant Commissioner of Central Excise, rejected the refund claim vide Order-in-Original No .....

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..... ue that the Tribunal has committed a serious error in holding that the finalization was done prior to amended Rule 9B came into effect on 25-6-1999. He wants interference. 6.In the light of the argument of the appellant, we have carefully perused the order of the Tribunal. 7. The Tribunal in its order has noticed that the finalization was taken placed before the amendment was brought in .....

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