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TMI Blog2012 (10) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... sional. Merely because the Asstt. Commissioner did not pass the order for provisional assessment cannot be held to be deterrent to the assessees stand. It was the duty of proper officer to accept the above request for treating the assessment provisional and to pass appropriate orders. The lapse on the part of the Asstt. Commissioner cannot be taken as a ground by the Revenue for treating the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original adjudicating authority. Commissioner (Appeals) however, allowed the said refund claim. The present appeals stand filed by the Revenue. 3. Learned AR appearing for the Revenue fairly agrees that there is no dispute on merits as excise duty was not required to be paid on the transportation charges. However, he assails the impugned order on the ground that refund claims filed by the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n these appeals is quite incorrect. By a number of decisions, it is now well settled that once the party requests for provisional assessment, non- issue of such order for provisional assessment by the department does not make the assessments final with resultant consequences of time bar. As such, I hold that in the face of this documentary evidence place before me, the assessments during the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, nor pass on the said duty element to any other buyers of the gas cylinders, who are retail customers, the aspect of unjust enrichment is not at all involved. 5. As is seen from the above, the respondents addressed the communication to the Asstt. Commissioner for treating the assessment as provisional. Merely because the Asstt. Commissioner did not pass the order for provisional assessment c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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