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2016 (5) TMI 898 - AT - Central ExciseDemand of differential duty - Incorrect determination of assessable value of finished goods - failed to include the cost of drawing and design charges in the assessable value of the Seamless Rings - Appellant contended that after this Tribunal remanded the matter to the adjudicating authority they had filed a refund clai seeking refund of the duty deposited pursuant to this Tribunal's Order in disposing their stay application. Held that:- pursuant to this Tribunal's Order refund has been allowed by the Asst. Commissioner, albeit a pre-deposit refund, but, on scrutiny of the fact relating to drawing and design charges attributable to machined and unmachined rings. It is found that the Assistant Commissioner's order sanctioning refund on the same issue was not before either of the authorities below; thus, we are of the opinion that the matter be remanded to the Adjudicating authority for reconsideration of all issues afresh taking into consideration all the evidences placed by the Appellant before the Assistant Commissioner while claiming the refund, the evidences now produced before this Tribunal, and the evidences that would be produced during the course of denovo proceeding. - Appeal allowed by way of remand
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