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2013 (12) TMI 23 - AT - Central ExciseRefund claim - Duty under protest paid - Cost of third party test – Transaction value - Whether the cost of third party test got done at the instance of customer is to be included in the value or not - Held that:- As per Section 4(3)(d) ‘transaction value’ means the price actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to, any amount charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty, commission or any other matter; but does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods - the cost of ESS test whether it is paid to a third party or paid to the seller himself is includable. Extended period of limitation - The extended period could have been invoked in respect of the appellant - Once the duty liability is confirmed as payable, if extended period is invoked even penalty becomes payable - In this case only the refund claim has been rejected and the appeal is only against the rejection of refund claim - the testing conducted is a condition of sale and therefore, the cost of such testing is includable in the assessable value – thus the refund claim has been rightly rejected – Decided against Assessee.
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