Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 127 - AT - Central ExciseRefund of excess paid duty - appellant cleared their final product through depot, accordingly the prices were not known at the time of clearance from the factory - Held that: - The Ld. Commissioner (Appeals) despite detailed verification was done by the original authority and also which is based on the report from the Range Superintendent, given finding that the sale invoice and relevant records were not verified which is absolutely incorrect on the face of the finding in the adjudication order - it is settled that in case of sale of the goods through depot after stock transfer when the value from the depot is charged than the value at which the excess duty was paid at the time of clearance from the factory there is not question of unjust enrichment. The Commissioner (Appeals) has not explicitly remanded the matter to the original authority for re-consideration even if it is presumed that the request of the Revenue for remand of the matter was allowed by the Commissioner (Appeals) it is open for the assessee to challenge the finding of the impugned order, therefore the appeal is very much maintainable before this Tribunal.
|