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2017 (6) TMI 419 - AT - Central ExciseValuation - appellant was allowed to recover the amount of sales tax involved on sales transaction of final product and retain the same - According to the department such an amount which has been retained by appellant is additional consideration flowing from buyer to appellant and as per the provisions of Rule 6 of the Central Excise Valuation Rules, read with Section 4 of the CEA and Board’s Circular dt 30th June 2000, central excise duty needs to be discharged - Held that: - reliance placed in the case of Commissioner of Central Excise, Mumbai-I Versus M/s Welspun Corporation Ltd. [2017 (5) TMI 177 - CESTAT MUMBAI], where the issue is identical to the issue in the case before us, where, the assessee had paid the excise duty ‘under proteston’ the amounts of the sales tax incentives remitted and filed a refund claim while in the case in hand there is a demand for the duty on the amount retained by appellant as sales tax incentives and subsequently remitted by the assessing officer under GVAT Act - we have no hesitation to hold that the impugned order is unsustainable and liable to be set aside - appeal allowed - decided in favor of appellant.
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