2004 (12) TMI 122

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..... nication (DoT). Prices are provisional between the parties. Accordingly, assessments to central excise duty were also being made provisionally. Upon finalisation of price between DoT and the appellant, it took credit (in PLA.) of Rs. 5.5 lakhs which had been paid as excess excise duty in respect of the clearances already made to DoT. This was on the ground that provisional excise assessments were .....

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..... refund claim under Section 11B of the Act. 15. In view of the above facts, the impugned order is set aside for the above reason and departmental appeal is allowed accordingly." 2. The submission of the appellant in the present appeal is that the Order of the original authority had upheld the refund taken by the appellant after considering all aspects of the case. It is being submitted that in .....

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..... t the refund was not due to the appellant. In these facts and circumstances, the issue of eligibility to lake suo motu refund is only academic. The repeat of the proceedings by the Assistant Commissioner and the assessee by way of finalising the provisional assessment would be entirely fruitless. In view of this, the impugned order is set aside and the appeal is allowed. - - TaxTMI - TMITax .....

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