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TMI Blog2018 (10) TMI 2031X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 - difference of opinion - HELD THAT:- Considering the fact that as there were divergent views of this Tribunal as well as High Court, in that circumstance, the matter is required to be referred to the Larger Bench of this Tribunal to decide the following issue:- Whether in case an assessee did not opt for provisional assessment, can an assessee claim refund of excess duty paid by them in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods. Later on, as the buyer did not pay the price more than agreed price as per purchase order, the appellant has filed refund claim. The refund claim was rejected on the ground that while assessing the goods to duty on self assessment, the appellant did not opt for provisional assessment of duty. Against the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al as well as High Court, in that circumstance, the matter is required to be referred to the Larger Bench of this Tribunal to decide the following issue :- "Whether in case an assessee did not opt for provisional assessment, can an assessee claim refund of excess duty paid by them in terms of Section 11B of Central Excise Act, 1944 or not." 7. The Registrar is directed to place the matter befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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