TMI Blog2011 (3) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... lace and no higher consideration towards the value of the goods originally sold by the assessee stand received by them. In such a case no differential duty was required to be paid by the respondents. Having paid, they are entitled to the refund of the same. The Revenue s appeals stand accordingly rejected. - E/625 & 626/10 - Final Order Nos. A/442-443/2011-WZB/AHD - Dated:- 1-3-2011 - Hon ble Mrs. Archana Wadhwa, Member (Judicial) Hon ble Mr. B.S.V. Murthy, Member (Technical) Appellant : Shri R.S. Srova, JDR Per: Mrs. Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeals. As the issue involved in both the appeals is identical, we proceed to decide th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority. The Assistant Commissioner while rejecting the refund claims has observed that the assessee paid duty on transaction value arrived at in terms of Section 4 of Central Excise Act, 1944 and thus assessed the duty correctly and made proper payment of duty. Only after the buyer refused to make payment, the noticee sought of cancelling the invoices and filed claim of refund. In as much as the duty on the enhanced value stand paid by the noticee himself in respect of the goods cleared without they issued supplementary invoices, the enhanced value has to be treated as the assessable value under Section 4. 6. The above reasoning of the original adjudicating authority stands rejected by Commissioner (Appeals), by relying upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court, grant of refund in the present case by the Commissioner (Appeals) was not justified. 8. After going through the impugned orders and appreciating the submissions made by the learned DR, we find that the assessable value of a final product is required to be adopted in terms of the provisions of Section 4 of Central Excise Act, 1944. The said provisions are reproduced below for better appreciation. Section 4: Valuation of excisable goods for purpose of charging of duty of excise (1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to their value, then, on each removal of the goods, such value shall - (a) in a case where the goods are sold by the assessee, for delivery at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the assessee is required to pay duty on such amount or not. The answer to the above question would be an emphatic No . 10. The ratio of the law declared by Hon ble Supreme Court in the case of MRF is not applicable to the facts of the present case in as much as it is not a case of subsequent reduction of price and claim of refund of duty paid on the transaction value adopted at the time of clearance of the goods. It is a case where supplementary invoices were raised by the respondents and duty paid thereon, under the hope that such enhanced value would be recovered by them from their customers. Admittedly such recovery had not taken place and no higher consideration towards the value of the goods originally sold by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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