2013 (12) TMI 1285 - AT - Central Excise

Rejection of refund claim - Bar of limitation - Held that - Appellant cleared the goods under the excise invoices showing appropriate payment of duty. The claim of the appellant is that the appellants are job workers and paying duty at the value at which the principal cleared the goods. Subsequent to the clearance of the goods, the principal had given certain discounts to their customs and the principal manufacturers issued credit notes in respect of the excess duty paid - assessments were not provisional, therefore, subsequent change in respect of the value will not affect the payment of proper duty at the time of clearance - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Mumbai heard an appeal regarding a refund claim for the period April 2001 to March 2002. The claim for April 2001 to February 2002 was held time-barred. The appeal was rejected as the duty was paid at the proper value at the time of clearance, and subsequent changes did not affect this.