JUDGMENT

Srikrishna, J.-Civil Appeal No. 2416 of 2000

On 5.7.1996 the appellant filed an application for refund claim of Rs. 1,48,58,630.94 after the final assessment was completed. The Assistant Commissioner of Central Excise issued a show cause notice dated 9.7.1996 as to why the claim should not be rejected for non-compliance with Section 11B of the Central Excise Act, 1944. After considering the reply filed by the appellant, the Assistant Commissioner of Central Excise by his order dated 17th July, 1996 rejected the refund claim of the appellant on the ground that the refund claim had been made beyond the period of limitation and that appellant was unable to show that the amount of excise duty for which the refund was claimed, had not been passed on to any other person. 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. In the circumstances, the Commissioner was of the view that the refund claim was not time barred. Following the law laid do