9911796707
TMI Blog2015 (7) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... provisional assessment shall be valid, the order dated 7.7.1989 allowing the provisional assessment by the Jurisdictional Central Excise Authorities will hold good for the disputed period, even if, the said period is governed under Rule 7 of the Central Excise Rules, 2002. Though the final price of goods has been settled between the appellant and its buyers, but in absence of acceptance of such final price by the Central Excise Authorities u/r 7 of the CEA, the refund application filed by the appellant is pre-mature. Thus, rejection of refund application on the ground that no permission has been granted for resorting to provisional assessment or the same is barred by limitation of time is not sustainable under the law. The refund app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of time under Section 11B of the Central Excise Act, 1944. 1.2 Feeling aggrieved with the said adjudication order dated 30.3.2012, the appellant had preferred appeal before the ld. Commissioner (Appeals). The appeal was disposed of by the Commissioner (Appeals) vide impugned order dated 25.09.2013, rejecting the appeals on the ground that there is neither any express order for provisional assessment by the Assistant/ Deputy Commissioner nor any final assessment order has been passed as per the provisions of Rule 7 of the Central Excise Rules, 2002. The appellant has challenged the impugned order by filing the appeal before this Tribunal. 2. Heard Sh. S P Ojha, the Ld. Consultant for the appellants and Sh. R K Mishra, the Ld. AR fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the permission had already been granted earlier. 4. The said request of the appellant for continuing the provisional assessment has so far not been disposed of by the Central Excise Department. The provisional price of goods for the disputed period were finalized by the buyer of the appellant and the final prices of the goods were less than the provisional price, on which the appellant resorted to provisional assessment. Since the Central Excise duty liability has been discharged on the higher provisional price, the appellant filed the refund application before the Jurisdictional Authorities, claiming refund of excess paid Central Excise duty. The refund application was rejected by the jurisdictional Assistant Commissioner of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission to carry on the provisional assessment under Rule 7 of the Central Excise Rules, 2001/2002. The request letter of the appellant has so far not been disposed of by the empowered authority under the statute. Hence, I am of the view that though the final price of goods has been settled between the appellant and its buyers, but in absence of acceptance of such final price by the Central Excise Authorities under Rule 7 of the Central Excise Rules, the refund application filed by the appellant is pre-mature. Thus, rejection of refund application on the ground that no permission has been granted for resorting to provisional assessment or the same is barred by limitation of time is not sustainable under the law. Hence, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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