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TMI Blog2018 (2) TMI 1488X X X X Extracts X X X X X X X X Extracts X X X X ..... s, it is seen that no attempt has been made to ascertain the veracity of the claim of the appellant that a duty higher than that mandated by law had been paid. Such an ascertainment would require an exercise akin to assessment. The records do not bespeak of such. An application for refund is not to be discarded by reference to any one infirmity but is required to be examined in its entirety for determination if the duties not sanctioned by law has been collected and to remedy any breach thereof - the refund claim restored to the original authority to examine all aspects after giving an opportunity to the appellant - appeal restored. - E/85390/2015 - A/85001/2018 - Dated:- 9-1-2018 - Shri C J Mathew, Member (Technical) Shri Madha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal against order-in-appeal no. BR/87/Th-I/2013 dated 31st January 2013 of Commissioner of Central Excise (Appeals), Mumbai-I. In the grounds of appeal, it is submitted that the first appellate authority had failed to discharge its obligation to hand down a reasoned order. It is also their submission that the contracted price, being provisional, was liable to change and any such change was to be adopted for the purposes of computation of duty liability; that there was no requirement to separately claim a provisional assessment in the circumstances, in view of the decision of the Hon ble High Court of Bombay in Commissioner of Central Excise, Nagpur v. Oriental Explosives (P) Ltd [2008 (222) ELT 208 (Bom)] and of the Tribunal in Keltec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the commercial agreement which is not germane to the general provisions of valuation, viz., the transaction value. On a perusal of the orders of the lower authorities, it is seen that no attempt has been made to ascertain the veracity of the claim of the appellant that a duty higher than that mandated by law had been paid. Such an ascertainment would require an exercise akin to assessment. The records do not bespeak of such. The relevance of the decisions in re Oriental Explosives (P) Ltd and Premier Explosives Ltd cited by the appellant, and furnished now by Learned Counsel, cannot be ignored. Moreover, as contended by Learned Counsel, the decision of the Tribunal in Mahindra Mahindra Ltd v. Commissioner of Central Excise Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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