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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 ..... ims of the appellant mainly on the grounds that for non-payment of consideration by the buyer, no refund or reimbursement of duty can be done by the Department and also necessary supporting documents for the claims were not submitted by the appellants. 2. Briefly stated the facts of the case are that the appellants are engaged in the production and sale of coal to various buyers. These sales are based on contracts entered into with the buyers. The basis for arriving at the price of coal is also indicated in the agreement. The appellants sold coal based on such contracts to various power generating units. The price for coal is essentially based on the base price fixed by Coal India Limited from time to time. The price of coal was revised up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l India Limited on 31/01/2012, but made effective from 01/01/2012. The value of the product is determined in terms of contract. The base price being determined by Coal India Limited. The sale is in terms of agreement between seller and buyer. The contract price is the assessable value. As the value itself is getting revised, the Department can retain duty attributable to such assessable value only. The learned Counsel also relied on the decision of the Tribunal vide final order No. 55211 - 55217 of 2016 dated 23/11/2016 in appellant's own case on similar set of facts. The Tribunal directed the Original Authority to examine the claims afresh and to decide the same within three months. 6. The learned AR supported the findings of the lower Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment in excess of the liability towards such assessable value, is to be considered for refund. 8. Regarding submission of supporting documents, we note it is necessary for the appellants to submit, among other things invoices raised by the appellants during the material time, details of amount realized towards such invoices from the buyers, reconciliation of payment and receipt between the seller and buyer, duty payment to the Government during the material time and other supporting evidence like verification of account by Chartered Accountant, non-receipt of invoiced amount to be supported by the certificate from the buyers etc. These documents are essential for the Department to verify the claim of the appellant. These documents will als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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