2007 (11) TMI 216

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..... essment of B/E - goods were under the custody of the dept. until the out of charge was given after re-assessment of the B/E – as per C.A. certificate, importer has established that the excess CVD paid has not been availed as credit & invoice value is higher than the sale price of the goods – incidence of duty has not been passed so refund allowed
Ms. Jyoti Balasundaram, Vice-President [Order]. .....

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..... -2005. The Chartered Accountant's certificate produced by the importers clearly states that the entire imported consignment was sold at a price ranging between Rs. 595 to Rs. 625 and that the excess CVD paid of Rs. 2,96,391/- has not been availed as Cenvat. The invoice price of the goods is US$ 11.6 equal to Rs. 511/- and on the basis of Customs duty originally levied, the invoice value along with .....

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