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TMI Blog2018 (8) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... paid in excess and interest was also demanded for the period from the date of provisional assessment of the bill of entry till the date of adjustment of excess/ short paid duty. The amount which was found to be paid in excess was credited into consumer welfare fund. He appellants filed appeals against the final assessment order challenging the credit of refundable amount into consumer welfare fund and also challenging the demand of interest. The Ld. Commissioner (Appeals) upheld the order of the lower authority crediting the refund amount into consumer welfare fund. However, dropped the demand of interest upto the period of 13.07.2006. Being aggrieved by the orders in appeal, the assessee filed appeals in respect of the refund which was cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n case of provisional assessment. He relied on the following case laws: * CC vs Hindalco Industries Ltd. 2008 (231) ELT 36 (Guj.) * Mangalore Refinery & Petrochemicals Ltd. vs CCE Mangalore 2015 (323) ELT 484 (Kar.) * Commr. vs R.L. Kalathia Ship Breaking Pvt. Ltd. 2016 (338) ELT A76 (SC) * Chemsilk Commerce (P) Ltd. vs CC Kolkata 2009 (233) ELT 113 (Tri. Kolkata) * Sterlite Industries (I) Ltd. CC Tuticorin 2008 (223) ELT 633 (Tri. Chennai) * Amadalavalasa Cooperative Sugars Ltd. vs CCE Vishakhapatnam 2009 (15) STR 501 (Tri. Bang) * Uniproducts (I) Ltd. vs CCE Delhi-III 2004 (170) ELT 299 (Tri. Del) * Lorenzo Bestonso Vs CC JNCH 2017 (347) ELT 104 (Tri.Mum) * South Eastern Coal Fields Ltd. vs CC Bhopal 2018 (8) GSTL 51 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, assessee's appeals are allowed by way of remand to the adjudicating authority for passing a fresh order. As regard Revenue's appeal, we find that in case of provisional assessment, there is a specific provision for payment of duty etc. under Section 18. Before 13.07.2006, there was no provision for interest in case of any duty stand payable on finalization of the provisional assessment. Therefore, in case of provisional assessment being finalized, Section 28AB is not applicable. When Government realized that there should be a provision of interest even in case of provisional assessment when it is finalized a specific provision by inserting sub Section (3) was made in Section 18 of the Customs Act, 1962. Therefore, we are in agreement wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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