2017 (5) TMI 692

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..... me is not duty and not refundable u/s 11B - Held that: - the refund claim in the present case is arising due to denial of rebate claim in respect of duty attributed to freight and insurance against the export of goods. Therefore, after decision of the rebate, this amount does not remain as rebate but it is an excise duty paid on the value which is not part of the assessable value in respect of exp .....

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..... e correct assessable value is that as per the element of freight and insurance of goods is not includable in the assessable value. Accordingly it was decided that the duty was paid on the enhanced value, consequently the duty attributable to the cost and insurance is not rebatable and the said amount was reduced while sanctioning rebate. The appellants filed refund claim in respect of the amount o .....

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..... of freight and insurance was paid. The rebate of duty attributable to freight and insurance was denied on the ground that the freight and insurance is not part and parcel of the assessable value, therefore the rebate was sanctioned only on the correct assessable value. She submits that even though the rebate was not sanctionable and duty was paid, accordingly, it is liable to be refundable under .....

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..... the rebate. Therefore, there is no delay in filing the refund claim. Hence the refund is not time barred. 3. Shri N.N. Prabhudesai, Ld. Supdt. (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. I have carefully considered the submission made by both sides. 5. I find that the refund claim in the present case is arising due to denial of rebate claim in .....

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..... refund is a fresh case which cannot be pursued by appeal remedy. Therefore, the contention of the lower authorities regarding the non-filing of the appeal is not sustainable. As regards time bar the refund of duty arose only after the decision of the rebate claim whereby the rebate was reduced. Therefore, the period for filing refund is reckoned from the date of rebate sanctioning order and not f .....

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