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TMI Blog1999 (4) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... zene falling under Chapter 27 of the Schedule to the Central Excise Tariff Act. This Notification was amended by Notification No. 359/86 dt. 27-6-1986 by which Chapter 29 was also included in the exemption Notification and accordingly Benzene falling under Chapter 29 also become eligible for partial exemption from payment of duty. The Respondents M/s. Indian Oil Corporation filed a refund claim on 25-2-1987 for the period from 27-2-1986 to 30-9-1986 which was sanctioned to them. Subsequently a show cause notice was issued for realisation of the erroneous refund for the period from 27-6-1986 to 25-8-1986 as the refund claim for this period was thought to be time barred. The Assistant Collector, under his order 21-2-1989, confirmed the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate. He further submits that assessments for the relevant period were completed only in October and November 1986 and they have filed refund claim within the six months from the date of assessment of RT-12 Returns. He also mentioned that it appears that assessments were provisional awaiting the finalisation of CT-2 Certificate and the satisfaction of the Assistant Collector about the receipt of the goods at the customers end. On a query from the Bench, however, the ld. Advisor could not show any proof to the effect that the assessments were provisional under Rule 9(B) of the Central Excise Rules. He finally submits that the provisions of Central Duties of Excise (Retrospective Exemption) Act, 1986 are applicable as they had submitted re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve effect to this notification for the period in question does not arise. As far as their refund claim for the period prior to 27-6-1986 is concerned, the same has already been sanctioned and no demand for erroneous refund has been issued with reference to the same. The sub-section 2 of the Section 2 of the Central Duties of Excise (Retrospective Exemption) Act, 1986 clearly provides that : (2) The duties of excise which have been collected, but which would not have been so collected if the said notification had been in force at all material times, shall be refunded" and the Refund Application as per sub-section 4 shall be filed before expiry of six months from the commencement of the Act. As observed earlier, the amount which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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