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2015 (4) TMI 33 - AT - Central ExciseDenial of refund claim - refund claim was rejected by the adjudicating authority on the ground that the act of raising an objection by the departmental authorities, payment of duty alongwith interest by the appellant at the instance of such objection, is complete transaction in itself and cannot be reversed by claiming the refund of the amount so paid - Held that:- If the scrap is retained by the job worker and sale of the same will affect the conversion charges towards job work, the same should be included in the assessable value of the job work goods. We agree with the submission made by Ld. A.R. that though the Ld Commissioner (Appeals) heavily relied on judgment of [2007 (1) TMI 19 - CESTAT, MUMBAI] (sic) Mahindra Ugine Steel Co. Ltd. but subsequently said Tribunal judgment was set aside and matter was remanded back to the Tribunal. The impugned order of the Ld. Commissioner, based on the judgment which does not exist presently, cannot be sustained. - total sum of both these element will form the total consideration received by the respondent towards job work. Therefore the sale value of scrap is includible in the assessable value of job work goods. Therefore, differential excise duty and interest thereupon paid by the respondent is correct and legal and the question of refund of said amount does not arise. - Decided in favor of Revenue.
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