2013 (4) TMI 981

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..... Shri Prasad Paranjape, Advocate, for the Respondent. ORDER Revenue has filed appeals against the impugned orders. (a) For dropping the demand by the adjudicating authority and consequently resulting in a refund of ₹ 50,00,000/- to the respondents and (b) Sanctioning of refund claim by the Commissioner (Appeals) holding that bar of unjust enrichment is not applica .....

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..... yers. No payment against the proforma invoice was paid. The Revenue is of the view that amount shown in proforma invoice is includible in assessable value. Therefore, show cause notice was issued for demanding the differential duty on the basis of proforma invoice. Adjudicating authority found that the amount shown in proforma invoice was not accepted by the buyers and also the proforma invoice ha .....

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..... e refund claim of the respondents. Against that order also, the Revenue is in appeal by way of Appeal No. E/85559/2013-Mum. 5. Heard both sides. 6. In this case first issue is that whether differential duty can be demanded on the basis of proforma invoice or not. 7. We do agree with the observations of the adjudicating authority that proforma invoice has no legal sanctity in the eyes of l .....

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