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2019 (1) TMI 62 - AT - Central Excise100% EOU - refund of differential duty paid - revision of assessable value by including the Basic Customs Duty of 10% in the value - Section 14 of the Customs Act, 1962 - scope of SCN - Held that:- The impugned order does not specifically states as to why the value of Basic Customs Duty needs to be included in the assessable value. It merely holds that the appellant has not included the element of Basic Customs Duty in the assessable value and therefore the same may be included. It is obvious that for the purpose of comparison in terms of said proviso to section 3 of CEA, the duty leviability on like goods produced or manufactured outside EOU should be considered. In these circumstances, Section 14 of Customs Act, 1962 or proviso to Section 3 of Central Excise Act, 1944 have no relevance whatsoever. Therefore, there is no need to include the element of Basic Customs Duty in the assessable value for the purpose of arriving at the value of similar goods manufactured outside EOU. The impugned order has not dealt with the other issues like unjust-enrichment etc., the impugned order is set-aside and the matter is remanded to the original adjudicating authority to examine the issue in terms of Section 11B - appeal allowed by way of remand.
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