9911796707
TMI Blog2008 (2) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... ely Carbon Black Feed Stock was 15 per cent ad velorem. The Government had issued a Notification No. 26/89-C.E., dated 1-3-1989 for the said goods specifying an exempted duty rate of Rs. 3025/- per Kilolitre. The records of the case shows that the tariff rate itself was lower than the specific duty fixed under the notification and hence the said notification was really not an exemption notification and therefore, there was no valid reason to continue the said notification. The Appellants claimed assessment at the tariff rate and filed a classification list but were initially directed by the Jurisdictional Superintendent to pay the higher rate of Rs. 3025/- per Kilolitre. The classification list was approved on 30-3-1995 allowing the tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim filed by the Appellants was merely for a lesser amount taking into account the principle of unjust enrichment and in any case their original claims are valid entitling them to the claimed refund as it was open to the authorities to reduce the higher amount claimed earlier. He also states that in the relevant PLA entries, the Appellants had duly noted that the payments at higher rate was being made under protest. 5. Shri Tata, ld. SDR appearing for the Department states that the Appellants have not been able to show any order passed under the Rule 9B of the Central Excise Rules, 1944 directing assessment for the material period to be provisionally made. As such, he states that the Appellants' case cannot be considered to be either a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner allowing them benefit of assessment at the tariff rate which was lower. At the material time, under Rule 1731, it was necessary for the Jurisdictional Superintendent to assess RT-12 returns and under Sub-Rule (4) thereof, allow, the refund if the duty paid by the assessee was in excess of what was payable. In the instant case, the classification list filed by the assessee was approved on 30-3-95 allowing assessment at the lower rate and thereafter it was necessary for the Jurisdictional Superintendent to finalise the assessment in terms of Rule 173I and allow a refund of the excess duty paid than the approved rate in the classification list. The Appellants had not only claimed assessment at the tariff rate earlier but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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