Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (4) TMI 269 - AT - Central ExciseIt is the case of the Department that the Respondents have wrongly included the costs of transportation and insurance in the assessable value and on such inflated value, they have paid higher duty. Consequently, the Respondents have taken higher refund amount under Notification No. 32/99-C.E., dated 8-7-1999 and their customers have also taken higher amount of credit against the impugned goods supplied by the Respondents. - customers’ place cannot be held to be a place of removal, as the goods are not removed from there but are delivered there - we hold that the Respondents are not entitled to include freight and insurance charges in the assessable value and the duty on the impugned goods requires to be re-calculated accordingly. The Respondents would be entitled to the refund of duty paid on such re-calculated value in terms of the Notification No. 32/99-C.E. and their customers would only be entitled to duty credit of that amount, provided it has been paid in cash, as stipulated under the said Notification. The Respondents are also entitled to refund of the excess duty paid on the remaining portion representing freight and insurance charges as such duty in the first place is not required to be paid by them. Their customers would also not be eligible for taking credit of that portion of the duty on freight and insurance charges paid by the Respondents. The appeals of the Department are allowed
|