2010 (4) TMI 465

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..... eard both sides. 2. Shri P.C. Anand, learned Chartered Accountant appearing for the appellant states that the appellants being an EOU had imported the impugned blades for use in the machines for cutting granite logs which were exported after such cutting. He states that the blades become unusable and scraps after a number of use and these have been sold outside in the DTA as scrap and duty on the .....

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..... 1944. Such payment has obviously to be made with reference to the transaction value under Section 4 of the Act. Since the appellants have paid duty on the transaction value and have only recovered that amount from their customers and paid the same to the Department, they are eligible for the refund of the additional amount they have paid subsequently at the insistence of the departmental authorit .....

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