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2015 (10) TMI 45 - HC - Central ExciseDenial of refund claim - Refund of supervision charges - Held that:- The supervision charges as contemplated under Rule 4(4) of the Rules of 2002 read with the trade notice dated 29.10.2002 is not for the clearance or storage of sugar as and when it happens in the godowns, but, the supervision charges is for the duration of the period when the godown is in the physical control of the respondents where the sugar is stored. - So long as the sugar is stored in godown outside the factory premises the same remains under the physical control of the respondents and the petitioner is required to pay the supervision charges on cost recovery basis. In the instant case, the godown was hired for the period 12.2.2002 to 22.2.2003 and, for this period, the supervision charges @ ₹ 21,532/- per month was required to be paid, which the petitioner had paid. The question of refund, therefore, does not arise. - Decided against assessee.
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