On appeal, the Commissioner of Central Excise, in his order dated 19th June, 1998 observed that on the date on which the Assistant Commissioner of Central Excise made the above order i.e 17.7.1996 , the assessment was only provisional and that the assessment was finalised only on 25.7.1996.
After companysidering the reply filed by the respondent the Assistant Commissioner of Central Excise by his order 17th July, 1996 rejected the refund claim of the respondent on the ground that the refund claim had been made beyond the period of limitation and that respondent was unable to show that the amount of excise duty for which the refund was claimed, had number been passed on to any other person.
2003 Supp 2 SCR 281 The Judgment of the Court was delivered by SRIKRISHNA, J. Civil Appeal No.
1,48,58,630.94 after the final assessment was companypleted.
The Assistant Commissioner of Central Excise issued a show cause numberice dated 9.7 1996 as to why the claim should number be rejected for number compliance with Section 1 IB of the Central Excise Act, 1944.
2416 of 2000 On 5.7.1996 the respondent filed an application for refund claim of Rs.
