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Section 11B of Central Excise Act not governs the grant of refund claims on account of finalization of provisional assessment
Case Law Details
- Case Name
- India Gelatine & Chemicals Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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India Gelatine & Chemicals Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
In the instant case there is no finalization of Provisional assessment and there is no challenge to any such assessment, in these circumstances the refund would not be governed by provisions of Rule 9 B.
The appellant has claimed that the lower authorities have examined the refund in terms of Section 11B in as much as they had examined that there was unjust enrichment as well as limitation. The Learned Commissioner (Appeals) in his order has rightly stated that the test for unjust enrichment was done i...
