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TMI Blog2002 (4) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... on the goods is assessed finally in accordance with the provisions of these Rules, the duty provisionally assessed shall be adjusted against the duty finally assessed, and if the duty provisionally assessed falls short of or in excess of the duty finally assessed, the assessee shall pay the deficiency or be entitled to a refund, as the case may be'. Any recoveries or refunds consequent upon the adjustment under sub-rule (5) of Rule 9B will not be governed by Section 11A or Section 11B, as the case may be. Appeal allowed. - 9363 of 1995 - - - Dated:- 16-4-2002 - S.P. Bharucha, C.J.I., N. Santosh Hegde and Shivaraj V. Patil, JJ. [Order]. - The assessees claimed the benefit of an exemption notification. The Revenue challenged th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther that the limitation of six months shall not apply where any duty has been paid under protest. If, on receipt of any such application, the Assistant(2) Commissioner of Central Excise is satisfied that the whole or any part of the duty of excise paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund : Provided that the amount of duty of excise as determined by the Assistant Commissioner of Central Excise under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to - (a) rebate of duty of excise on excisable goods exported out of India or on excisable materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e served with notices which asked them to show cause why the amounts of excise duty paid by them under protest should not be retained by the Revenue, having regard to the provisions of Section 11B, as amended. The assessees should cause, but to no avail. This matter also, ultimately, reached the Tribunal and, by the order under challenge, the Tribunal upheld the contention of the Revenue. 4.Subsequent to this decision of the Tribunal a Bench of nine learned Judges of this Court has resolved the issue in favour of the assessees. The judgment is in Mafatlal Industries Limited v. Union of India (89 E.L.T. 247). The relevant paragraph is Para (95), and it, so far as is relevant, reads thus : "Rule 9B provides for provisional assessment in s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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