2011 (12) TMI 442

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..... be made when an assessee opts for provisional assessment. This cannot be a valid ground for rejecting at refund claim which has been filed within time limit prescribed under the law for seeking refund of duty paid in excess of the amount due. Had the appellants opted for provisional assessment, they could have applied for refund of the entire amount of duty paid in excess. For the fact that they .....

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..... calculation done pursuant to such direction revealed that in some cases duty was short-paid which the appellants have paid up. In some cases, it was found that the appellants have paid excess duty. In such of those cases where time was still available to file refund claim, such a claim was preferred for a total amount of Rs. 95,223/-. The amount was sanctioned by the original authority but on dep .....

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