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TMI Blog2018 (1) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... . This aspect has not been dealt with by the lower authorities, in correct prospective - Any duty remitted to the Government in excess of the liability towards such assessable value, is to be considered for refund. Submission of supporting documents - Held that: - These documents are essential for the Department to verify the claim of the appellant. These documents will also help in determining the question of undue enrichment, if any, in the present case. Cases remanded back to the Original Authority for a fresh decision after examining the claims - appeal allowed by way of remand. - Excise Appeals No. 52899, 52903 And 53226 of 2014 - Final Order No. E/53522-53524/2017 - Dated:- 26-5-2017 - Shri Anil Choudhary, Member And Shri B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und that though they cleared the coal during the said period raising invoice with revised higher price with applicable duty, the buyers did not honour the same. In fact subsequent to revision of price downwards effective from 01/01/2012 the invoices raised with higher price and higher duty have become ineffective as in terms of contract, the buyers are to pay only the price as determined by Coal India Limited. In the present case, the said price was determined by Coal India Limited on 31/01/2012, but effective from 01/01/2012. 4. The claims were rejected by the Original Authority and such rejections was upheld by Appellate Authority, on the ground that there is no provision in Central Excise law for compensating the manufacturing assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te order. In such situation, the appellants have no case for claiming refunds. 7. We have heard both the sides and perused the appeal records. Admittedly, the appellants sold coal based on contracts. One of the conditions of contract is that the base price of the coal will be determined in terms of price fixed by Coal India Limited. It is also an admitted fact that Coal India Limited revised the price retrospectively from 01/01/2012. When the contract value is accepted as assessable value, the duty payment as per such assessment value only can be considered as liable duty. It is the claim of the appellant that they have paid excess duty over and above the normal applicable assessable value in terms of contract. This aspect has not been d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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