2018 (2) TMI 782

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..... fund of duty paid by them - appeal allowed - decided in favor of appellant. - E/86380/2017-SM[BR] - A/91761/2017 - Dated:- 9-11-2017 - Mr. Ashok Jindal, Member (Judicial) Shri Rajesh Ostwal, Advocate, for appellant Shri M.R. Melvin, Supdt. (AR), for respondent Per: Ashok Jindal Appellant is in appeal against the impugned order wherein refund claim of the excess duty paid by t .....

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..... e buyer by way of issuing credit note, it is not forthcoming whether they have passed the said duty incidence to the ultimate customers or otherwise and rejected the refund claim. Against the said order, appellant is before me. 3. Learned Counsel submits that as the appellant is manufacturing motor vehicle which is to be used by the consumers and dealers have not paid duty component. In the cir .....

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..... by us based on the market condition, demand for the model, price of the competing model, etc . In respect of the aforesaid clearance of 1719 vehicles, the basic price charged in the invoice was higher than the price quoted by us and agreed by VIPL. Hence, we did not agree to pay the differential amount of value and excise duty thereon to VIPL. Since we had not paid the differential value an .....

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