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2018 (1) TMI 293 - AT - Central ExciseRefund claim - rejection on the grounds that for non-payment of consideration by the buyer, no refund or reimbursement of duty can be done by the Department and also necessary supporting documents for the claims were not submitted by the appellants - Held that: - Coal India Limited revised the price retrospectively from 01/01/2012. When the contract value is accepted as assessable value, the duty payment as per such assessment value only can be considered as liable duty. It is the claim of the appellant that they have paid excess duty over and above the normal applicable assessable value in terms of contract. This aspect has not been dealt with by the lower authorities, in correct prospective - Any duty remitted to the Government in excess of the liability towards such assessable value, is to be considered for refund. Submission of supporting documents - Held that: - These documents are essential for the Department to verify the claim of the appellant. These documents will also help in determining the question of undue enrichment, if any, in the present case. Cases remanded back to the Original Authority for a fresh decision after examining the claims - appeal allowed by way of remand.
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