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TMI Blog2023 (7) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... t refund is not payable - HELD THAT:- This issue is no longer res-integra as in the appellant s own case this Tribunal in SAVITA OIL TECHNOLOGIES LTD VERSUS C.C.E. S.T. -VAPI [ 2023 (3) TMI 833 - CESTAT AHMEDABAD] has taken a view that merely because the assessee has not followed the provisional assessment, admittedly the excess payment of duty must be refunded to the assessee. Therefore, the appellant is entitled for refund of excess duty paid due to extending the quantity discount to the customers. However, the factual aspect of correct quantification can be verified by the adjudicating authority, if required - appeal disposed off. - EXCISE Appeal No. 11545 of 2013-DB - FINAL ORDER NO.11570/2023 - Dated:- 24-7-2023 - MR. RAMES ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also placed reliance on the following judgments:- (a) M/S Godrej Consumer Products Limited - 2019 (5) TMI 222-MP HC (b) Andhra Pradesh Paper Mills Limited - 2010 (8) TMI 300- Andhra Pradesh (c) Krishna Electrical Industries Limited - 2017 (352) E.L.T. 67 (Tri.-Del) (d) S.D. Fine-Chem Limited - 2015 (324) ELT 181 (Tri. - Ahmd.) (e) Nahar Spg. Wvg. Mills Limited - 2009 (247) E.L.T. 708 (Tri. - Del.) (f) Ballarpur Industries Limited - 2007 (215) ELT 489 (S.C.) (g) St Electricals Pvt. Limited - 2019 (20) G.S.T.L. 273 (Tri. - Mumbai) (h) Dow Chemicals International Pvt. Limited - 2019 (370) ELT 1302 (Tri.- Ahmd.) 3. Shri Rajesh K Agarwal, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is legal and correct and the same shall not be includible in the assessable value. Accordingly, if there is any excess payment of duty in comparison with the value at which the goods were cleared from the factory and the same goods sold from the depot, the appellant is prima-facie entitled for the refund. 4.1 As regard the reason given by both the lower authorities that the appellant have not opted for the provisional assessment, we find that firstly the same was not made charge in the show cause notice therefore the order travels beyond the scope of show cause notice which is not permissible under the law as settled in various judgments cited by the appellant. Secondly, merely because the appellant has not opted for the provisional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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