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2005 (7) TMI 120 - CGOVT - Central ExciseValuation (Central Excise) - Export goods - duty paid in excess - demand refunded erroneously u/s 11A - HELD THAT:- It is not the case of Revenue that the seller and buyer of the goods are related person. Govt., therefore, would agree with the contention of the applicant Commissioner that the excise duty on the goods should have been paid on transaction value as defined u/s 4(3)(d) of the Central Excise Act, 1944. CBEC vide their Circular No. 203/37/96-CX., dt. 26-4-96 have also clarified that AR 4 value should be determined u/s 4 of the Central Excise Act, which is required to be mentioned on the invoices issued under Rule 52A of the Central Excise Rules, 1944. In the instant case the respondents themselves have admitted in their letter of cross-objection dt. 26-5-2005, that they have paid Central Excise duty on CIF value of the impugned goods for purpose of claiming rebate under Rule 18 of the Central Excise Rules, 2002. Govt., therefore, would agree with the contention of the applicant Commissioner that as per provisions of Sections 4(1)(a) and 4(2)(d) of Central Excise Act, 1944 the value in terms of Section 4 should be the amount that the buyer of the exported goods is liable to pay. The buyer of the exported goods had paid an amount as shown in the Bank realization certificate. In any case the respondents are not liable to pay Central Excise duty on the CIF value of the goods but the Central Excise duty is to be paid on transaction value of the goods as prescribed under Section 4 of the Central Excise Act, 1944. However, it is also fact that the respondents have paid excess duty to the tune of Rs. 2,35,192/- which is to be refunded to the respondents in the manner in which it was paid. Thus, Govt., is of the considered opinion that the impugned Order-in-Appeal is not maintainable and Govt., accordingly sets aside the impugned Order-in-Appeal. Govt., also permits the respondents to take back the Cenvat credit of Rs. 2,35,192/- which is related to Central Excise duty paid on CIF value of the impugned goods. The Revision Application is disposed of in above terms.
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