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2019 (7) TMI 327 - AT - Central ExciseRefund of excess duty paid - Valuation - sales made to their dealers (customers) who in turn sell the final product - finalisation of provisional assessment under Rule 7 of CER, 2002 - doctrine of unjust enrichment - HELD THAT:- In the present case, the appellants were clearing the goods to their dealers from the factory gate and were paying the duty on the prevalent prices and later on the appellant issued the credit notes to the dealers which resulted into payment of excess duty by the appellant while clearing the goods from the factory gate. Further, the appellants were permitted to clear the goods on provisional assessment under Rule 7 of the Central Excise Rules for the disputed period. Subsequently, the Assistant Commissioner finalized the provisional assessment by passing two separate Order-in-Originals and in the said order of finalization, the original authority has categorically held that the appellants are entitled to the refund for the excess duty paid by them. After such sales to the ultimate consumer by the dealer at lesser value due to market fluctuations of prices, additional discount was given to the dealers to bridge the gap between the factory sale price and final sale price in the market, that the appellant had provided additional discount by issuing of credit notes to them and submitted them for the purpose of finalization of provisional assessment, which was verified by the jurisdictional Range Officer and it was found to be in order. These orders finalizing the provisional assessment were never challenged before the higher authorities and have attained finality. The appellants have also produced Chartered Accountant certificate which was also considered by the original authority while finalizing the provisional assessment but during the refund proceedings, both the authorities did not consider the Chartered Accountant certificate certifying that incidence of duty has not been passed on to the ultimate consumer. Appeal allowed - decided in favor of appellant.
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