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2018 (5) TMI 203 - CESTAT CHANDIGARH (LB)Refund of excess duty paid on the component of Sales Tax - deduction of amount of sales tax from the assessable value - rejection on the ground that as the Sales Tax has been paid after completion of the contract and the same is not inclusive in the contract, therefore, they have to bear the amount of Sales Tax and whatever duly have been paid by them at the time of clearance of goods is correctly paid - unjust enrichment. Whether the Member (Technical) is correct holding that any increase in duties, tax levy after expiry of delivery date has no bearing on the price of the past clearances, therefore, any increase in duty tax is to be borne by the appellant from their account, particularly when no documentary evidence to prove that the contract price actually included Sales Tax has been produced? - difference of opinion - majority order. Held that: - the assessable value in terms of the clearance documents and assessment made during the relevant time show that neither sales tax was paid or payable and as such no deduction was permissible. The claim of the appellant that the sales tax dispute was settled against them later will not have any bearing as the invoice and the assessments were on the claim of the appellant that no sales tax was paid or payable. The assessment being final and excise duty has been discharged correctly with no indication of sales tax 'payable' or 'paid' , no variation in assessable value later is permissible. Appeal dismissed - decided against appellant.
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