Refund cannot be rejected for mere not opting of provisional assessment

Anchor Electricals Private Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT held it is settled that even though the assessee has not opted for provisional assessment but the duty was paid in excess admittedly the assessee’s claim of refund within stipulated time of one year, the refund is admissible. The refund cannot be rejected only on the ground that assessee has not opted for provisional assessment. FULL TEXT OF THE CESTAT AHMEDABAD ORDER When the matter was called none appeared on behalf of the appellant despite notices given on several dates therefore the ap...