2018 (2) TMI 1488

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..... spute pertains to refund of excise duty of `19,20,362 claimed to have been paid in excess in September 2006 arising from a miscalculation of the applicable customs duties paid on import of 'markers' for 'oil marketing companies' under an agreement among M/s Indian Oil Corporation, M/s Authentix, UK and the appellant, M/s SGS India Pvt Limited. The 'markers' were to be imported in bulk and re-packe .....

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..... Rs. 11,790 per litre. The duty paid in excess was therefore sought as refund which was denied by the two lower authorities leading to this appeal 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 .....

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..... ure of assessment, whether provisional or final assessment, is not relevant to a claim for refund filed within the period of limitation. According to the appellant, the reduction in price is not an event subsequent to the sale but in accordance with the terms fixed before the sale and, therefore, not suspect as a contrivance to evade duty. 3. Heard Learned Counsel for appellant and Learned Author .....

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..... 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 su .....

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..... gation than that of recovery of any duty that has not been paid or short-paid. To enable that process to be undertaken, the impugned order is set aside and the refund claim restored to the original authority to examine all aspects after giving an opportunity to the appellant the press its claims. 7. Appeases accordingly disposed off. (Pronounced in Court on 09/01/2018)
Case laws, Decisions, .....

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