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2018 (2) TMI 994 - AT - Central ExciseRefund claim - P or P Medicaments - case of Revenue is that there is no erroneous payment of duty on the physician samples and hence question of refund of duty does not arise - Held that: - Hon’ble Supreme Court in CCE, SURAT Vs. SUN PHARMACEUTICALS INDS. LTD.- 2015 (12) TMI 670 - SUPREME COURT, whereby it has been held that in such cases the valuation would be covered by Section 4 (1) (a) of the Central Excise Act, 1944, on the basis of the contract price between the two parties - refund eligible - for the limited purpose of examining whether the refund so sanctioned would be hit by unjust enrichment, the matter are remanded back to the original authority. Demand of interest - penalty - delayed payment of duty - Held that: - As we have already decided the primary issue in favour of the appellants in respect of other two appeals on the refund matter, this appeal is also allowed by setting aside the portion of the impugned order relating to upholding of demand of interest amount of ₹ 4,54,419/- and penalty of ₹ 2,000/- - interest and penalty set aside. Appeal allowed by way of remand.
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