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TMI Blog2017 (12) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... he level of the Original Adjudicating Authority, we deem it fit to set aside the impugned order and remand the matter to the Original Adjudicating Authority for examining the Appellate's claim - appeal allowed by way of remand. - E/908/2010-EX[DB] - A/71778/2017-EX[DB] - Dated:- 28-11-2017 - Mrs. Archana Wadhwa, Member ( Judicial ) And Mr. Anil G. Shakkarwar, Member ( Technical ) Shri S. P. Ojha, Consultant, for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa As per facts of record, the appellants are engaged in the manufacture of various transmission equipments and parts thereof falling under Heading No. 8517 of the First Schedule to the Central Excise Tariff Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e customized software was exempt from payment of duty vide Notification No. 06/2006-CE dated 01.03.2006, it resulted in excess payment of duty amounting to ₹ 2,17,93,372/- for which refund claims has been filed. A Show Cause Notice was issued vide C.No. (18) Refund 102/08/4615 dated 28.11.2008 proposing to deny refund claim inter-alia on the ground that original invoices do not indicate that customized software, other than packaged software canned software have also been supplied with DWDM. The Assistant Commissioner rejected the refund claim vide Order-in-Original No. 13 Refund/09 issued vide C. No. V (18) Refund/83/08/445 dated 20.02.2009. On appeal against the Revenue, Commissioner (Appeals) rejected the appeal vide Order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are separately and the supplementary invoices were issued accordingly. (v) The appellants filed refund claim of duty of Excise paid in excess (i) as a sequel to revision of prices and (ii) payment of duty on the value of software earlier included in the composite price of the equipments indicated in the APO. (vi) The prices quoted in the P.O. were inclusive of Sales Tax, Excise Duty and other statutory duties/ levies, as envisaged in clause (ii) under caption prices. On reduction of the price every element of price including duty of excise gets proportionately reduced. Since the customer has paid the price according to prices indicated in Final P.O. hence it would not cause unjust enrichment to the appellants. In this context the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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