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TMI Blog2008 (2) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... anda, Member (J) Shri Ravi Raghwan, Advocate, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides at length. 2. The Appellant Public Sector Unit is before the Tribunal in respect of their refund claim which has been rejected by the Authorities below on the ground of time bar. The impugned period is 17-9-93 to 28-2-94, the tariff rate on the impugned goods namely 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (58) E.L.T. 561 (S.C.) in which it was held that when classification/price list submitted by the assessee was approved by Assistant Collector after some time, clearances made in the meantime are to be deemed provisional even if B-13 bond was not executed. The ld. Advocate states that the instant case is similar to the one decided by the Apex Court and hence their refund claims should be considered to have been filed within time. He also states that the revised 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Appellants is squarely covered by the decision of the Hon'ble Supreme Court in the case of Samrat International (cited supra) as at the material time it was necessary for classification list to be approved and assessment to be finalized in terms of approved classification. The Appellants had also through various correspondences claimed assessment at the tariff rate which was lower and pursuant to such correspondences a reasoned order was passed by the Jurisdictional 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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