2012 (11) TMI 689

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..... to substantiate his plea that the goods supplied through the relevant invoices were wrongly described as long length cables instead of short length cables. Merely because BSNL has made less payment, the claim for refund cannot be justified, because the levy of excise duty is based upon the transaction value at the time of clearance and not on the payment made by the purchasers. Thus rejection .....

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..... hus, according to the appellant he has paid excise duty at a higher rate then the price received by him and as such he is entitled to refund of differential in excise duty calculated on the basis of the rate mentioned in the invoices and the rate of payment was received by him. 3. Sh. S. Sunil, Advocate has contended that the impugned order rejecting the claim is not sustainable because the juri .....

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..... ate his plea that the goods supplied through the relevant invoices were wrongly described as long length cables instead of short length cables. Merely because BSNL has made less payment, the claim for refund cannot be justified, because the levy of excise duty is based upon the transaction value at the time of clearance and not on the payment made by the purchasers. Thus in absence of any evidence .....

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