9911796707
TMI Blog2013 (10) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods cleared for such projects were done on provisional basis due to various reasons and the assessments were finalized after completion of the project. At the time of clearance, the value was determined on the basis of average price per kilogram arrived on the basis of theoretical calculation and multiplying it by actual weight of goods cleared in each consignment. On finalization the actual value of the total goods supplied and actual weight of the goods supplied are considered and excise duty payable determined. 2. In the case of supply to Grasim Industries Ltd. under consideration, goods were supplied during the period prior to 19-06-1993 when the final invoice was raised. One of the items supplied from BHEL, Ranipet was Electro S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... open to the assessing authority to keep out any part of the goods which were subjected to provisional assessment. The mere fact that the buyer of ESP obtained refund of a part of the duty paid by them on the goods would not constitute valid reason to exclude such goods from the finalization of the provisional assessments. No valid claim for refund of duty can arise from a provisional assessment and, further, any refund of duty is irrelevant to finalisation of the provisional assessments in question. To put it in a different way, we may say that, though the claim for refund of duty can arise out of finalization of provisional assessment, finalization of provisional assessment cannot depend on any refund of duty. It appears, both the lower au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectro Static Precipitator and its weight. Revenue filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) upheld the duty liability on the goods but deducted the amount refunded to Grasim industries from the total amount of duty paid by BHEL and confirmed a short payment. 5. The applicant submits that they had paid the duty amount for which Grasim Industries has claimed refund. Further they submit that M/s Grasim Industries did not pay the disputed duty amount to the appellant and the amount was figuring as a receivable in the books of accounts of BHEL for a few years but the appellant has finally written it off. They have not got the amount from Grasim Industries because Grasim Industries were contesting that they were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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