9911796707
TMI Blog2019 (8) TMI 1706X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tariff Act, 1985. 3. That the department made the case against the appellant as short payment of duty on account of non inclusion of Freight and Insurance charges in assessable value. Finally the said issue/case was settled in favor of appellant by the CESTAT vide Final Order No. 595-597 (03-NB(A)) dated 09.10.2003, in the said order it has been held that - 2. We therefore, set aside the order impugned and remand the matter to the original authority for quantifying the duty liability of the assessee by computing the assessable value without including the freight and insurance for transport from the depot, from where sale takes place to the buyer's place....... The final order will be passed by the original authority within a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any basis. In the remand proceedings, this Tribunal specifically directed him to exclude the cost of transportation from the depot to the customer, out of the amounts already confirmed in the original proceeding. Instead of complying with the direction, he has gone ahead and confirmed the same amount of duty considering the same as the cost of transportation from factory to depot. 9. In the light of our findings in para number 7 above, we find that the Original Authority has travelled beyond the terms of remand and such an order passed by him cannot be upheld." 8. That in consequence of Final Order (2nd round) in the case, the appellant requested for refund amount of duty deposited Rs. 29,42,527/- along with interest amount on 22.09.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order dated 9.10.2003, remanding the matter only for re-calculation without including the freight and insurance for transport in the assessable value. Thus, the refund should have been granted by the Revenue within a period of three months. Further, allowing one month for the purpose of communication of the order, I hold that the appellant is entitled to interest under Sections 35 F read with Section 35 FF and 11 BB from 10.02.2004 till the date of grant of refund being on 19.12.2016. On being successful in Appeal before this Tribunal vide Final Order dated 09.10.2003 further held that the amounts deposited even prior to adjudication / finalisation also ipso facto becomes pre-deposit under Section 35 F on filing appeal. Accordingly, the Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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