2006 (12) TMI 288

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The assessee s claim for refund of excess duty of Rs. 7,44,709.68 paid on flexible hose pipes imported by them and cleared after cutting each pipe into 14 pieces to M/s. Diatec India Ltd., M/s. Maharashtra Scooters Ltd. and their sister concern at Waluj, has been rejected by the authorities below on the ground that the value and duty paid on the date of clearance was the correct value and dut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and that lesser payment was made by the consignees, no credit notes issued to their clients nor debit notes raised by their clients have been produced. In this view of the matter, the submission that the consignee is availing lesser Modvat credit in respect of the goods is not material to the issue as to whether duty was correctly paid on the correct value at the time of removal. I, therefore, see .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X