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2019 (1) TMI 661 - AT - Central ExciseValuation - depression of value of the product to the extent of the value of the Advance Licenses surrendered by the customers - deemed export benefits - issue of Advance Intermediate License - Held that:- The issue is alraedy decided by Hon'ble Supreme Court in the case of COMMISSIONER OF C. EX., BHUBANESHWAR-II VERSUS IFGL REFRACTORIES LTD. [2005 (8) TMI 112 - SUPREME COURT OF INDIA], where it was held that In pursuance of the Contract of Sale, there is directly a flow of additional consideration from the buyer to seller. The value thereof has to be added to the price - appeal dismissed - decided in favor of Revenue.
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