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TMI Blog2017 (3) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of valuation of goods cleared from the factory. Therefore, the price at which the appellant have paid the duty from depot is not sale price for the purpose of charging excise duty. Whether there is excess payment of duty or otherwise that can be worked out by taking into consideration the value at which duty was paid at the time of clearance and the sale value which was charged to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the RG23A part II on 30.03.2008. Subsequently, they reversed the credit of ₹ 1,27,229/- along with interest of ₹ 5800/- from the PLA account. Thereafter they filed the refund of ₹ 1,27,229/- under Section 11B of Central Excise Act, 1944 along with copy of the relevant invoice. On 20.08.2008 the appellant was issued a show-cause notice as to why refund claim should not be rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivalent freight at the rate of 4% was already included. However, inadvertently, the freight was again separately mentioned in the invoice of depot clearance and duty was paid thereon. Therefore, the excess duty paid on the freight mentioned in the invoice is excess payment of duty and same is refundable. 3. Regarding penalty, he submits that penalty was imposed under Section 11AC which is not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that in case of goods sold from depot, the sale price prevailing at depot has to be considered for the purpose of valuation of goods cleared from the factory. Therefore, the price at which the appellant have paid the duty from depot is not sale price for the purpose of charging excise duty. Whether there is excess payment of duty or otherwise that can be worked out by taking into consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of refund claimed by the appellant under Section 11B. Section 11AC can be invoked either in case of recovery of short paid/ non-paid duty or recovery of erroneous refund already granted. The present case does not fall under the aforesaid category. Therefore, apparently the provision of section 11AC is nowhere concerned with the present case of refund claim. I am surprised such a common ..... X X X X Extracts X X X X X X X X Extracts X X X X
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