9911796707
TMI Blog2016 (9) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty paid by them on the subject goods from 5-11-2002 to the end of July, 2003 - matter on remand to examine the records - appeal allowed by way of remand. - E/3714 & 3708/2006-EX(DB) - Final Order Nos. A/70951-70952/2016-EX(DB) - Dated:- 29-9-2016 - Shri Anil Choudhary, Member (J) and Anil G. Shakkarwar, Member (T) Shri Atul Gupta and Hrishikesh, Advocates, for the Assessee. Shri Rajiv Ranjan, Jt. Commissioner (AR), for the Department. ORDER [Order per : Anil G. Shakkarwar, Member (T)]. - The present two appeals are arising out of same impugned order which is Order-in-Appeal No. 125-CE/APPL/NOIDA/2006, dated 30-8-2006 and therefore, they are taken together for decision. 2. The brief facts of the case are that M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-submitted the refund claim on 28-10-2004 and that the claimant did not furnish the invoices for the relevant period and they submitted only sample invoices for the relevant period. The Original Authority has found that on 5-11-2003 incomplete claim was filed and rejected the claim, stating that the claim was hit by bar of limitation. M/s. L.G. carried the matter before ld. Commissioner (Appeals). The ld. Commissioner (Appeals) through impugned order, decided the appeal. The ld. Commissioner has held that M/s. L.G. was entitlted for refund in respect of discount passed on to the buyers from depot subsequent to the clearance of the goods from the factory. The ld. Commissioner (Appeals) further held that the said refund claim was time barred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) has erred in relying on the Tribunal s order in the case of IPCA Laboratories - 2005 (180) E.L.T. 33 (Tri.-Del.). 7. We have taken into consideration the rival contentions. We find that when the goods were cleared from factory to depot, there was no sale involved and there was no data available to arrive at transaction value. When the goods were cleared from depot to the independent buyers the data to arrive at transaction value was for the first time became available to M/s. L.G. to calculate duty due, it is undisputed that on the basis of such duty due the said refund arose. Therefore, the contention of the Revenue is that the ld. Commissioner (Appeals) has erred in relying on this Tribunal s findings in the case of IPCA Laboratori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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