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TMI Blog2016 (11) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... y spares, sales tax, dealer scheme, etc. was given. In the absence of any documentary evidence, it is difficult to ascertain whether the excess paid CVD for which refund was sought for is included in the price of the product or otherwise, which is necessary to establish whether the incidence of duty was passed on or otherwise. In this situation, the matter needs to be remanded to the original adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant and after deduction of abatement as prescribed under Notification No.13/2002-CE(NT) dated 01/03/2002. Since the appellant at the time of assessment paid the excess CVD as per the specific rate of CVD, there was an excess payment which was subsequently settled and a refund of ₹ 10,00,431/- was claimed. The adjudicating authority credited the refund claim to the Consumer Welfare Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y does not arise. She further submits that differential excess duty of CVD comes to approximately more than ₹ 7,000/- and on the basis of cost data this does not appear to be included in the cost of TV sets which established that the incidence was not passed on. 3. Shri M.K. Mall, learned Asst. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Contribution 1,831 MRP 35,990 5. From the above data, it is not clear firstly the material cost shown as ₹ 23,535/-. No bifurcation of assessable value plus duty was given. Secondly no supporting of other elements such as freight, warranty spares, sales tax, dealer scheme, etc. was given. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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