2011 (3) TMI 891

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..... ed to 1% of the value, which clearly shows that the amount paid, which has been claimed by way of refund is only a deposit and that after setting aside of the loading, the provisional assessment of the goods has not been finalised and on finalisation if the amount paid is in excess of the duty finally assessed, the assessees were automatically entitled to a refund, have not been considered by the .....

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..... goods were cleared by paying duty on the invoice value stepped up by 5%. Subsequently, they filed an appeal against the loading of value and the Commissioner (Appeals) vide his order dated 20.04.2001, set aside the loading on the ground that what is paid by way of royalty is explicitly towards post-import activities and that there is no nexus between the royalty payable and the imported goods. Pu .....

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..... ide of the loading, the provisional assessment of the goods has not been finalised and on finalisation if the amount paid is in excess of the duty finally assessed, the assessees were automatically entitled to a refund, have not been considered by the authorities below. They rely upon the decision of the Tribunal in Ecomaster (India) Pvt. Ltd. [2007 (213) E.L.T.281 (Tri.-Bang.)] and other decision .....

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