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2015 (8) TMI 443 - AT - Central ExciseDenial of refund claim - Adjudicating Authority rejected the refund claim holding that the value of goods under Section 4(1) of Central Excise Act 1944 has to be arrived at the time of delivery from place of removal - Held that:- The goods were cleared on payment of duty at the price as per the said agreement. Subsequently, ex-factory price was decreased to ₹ 4,21,30,638/- as evident from the letter dtd 1.9.2007 of M/s TNEB. It is seen from the said letter that the appellants were requested to despatch the transformer to the sub-station site in co-ordination with the concerned Superintendent Engineer and carried out erection work. On perusal of the impugned order, I find that both the authorities below had not noticed that the price variation clause of the agreement. It is also clear from the letter dtd 1.9.2007 of M/s TNEB, where they requested the appellant to clear the transformer in the price of ₹ 4.21 crores and it would cover the earlier consignment against the same contract. Thus, there is no clarity in the facts of the case and both the authorities below failed to appreciate the facts in proper manner. It transpires from the record that there was an agreement between the parties before the clearance of the goods. But it is not clear from the records that the letter dtd 1.9.2007 of M/s TNEB of reduction of the price would be applicable for the present clearance of goods, I find force in the submission of the Learned Advocate that the findings of the Commissioner (Appeals) is beyond the scope of adjudication order. The Adjudicating Authority had rejected the refund claim on the ground that the appellant is not eligible the refund on merits. - impugned orders are set aside and remanded to the Adjudicating Authority to decide afresh after considering the above observations in accordance with the law - Decided in favour of assessee.
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