TMI Blog2013 (7) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... oncerned and not for clearance of the goods. That being the factual and legal position, the reason for rejection of the claim by the lower authorities has no legal basis, as rightly decided by the Tribunal. - C.M.A.No.1110 of 2006 - - - Dated:- 14-6-2013 - Chitra Venkataraman And K. B. K. Vasuki,JJ. For the Appellant : Mr. S. Thirumavalavan Senior Counsel for Central Govt. For the Respondent : Mr. P. R. Renganath for Mr. R. Raghavan JUDGMENT (Judgment of the Court was delivered by K. B. K. Vasuki,J. ) This Civil Miscellaneous Appeal is filed by the Revenue as against the order of the Customs, Excise and Service Tax Appellate Tribunal dated 03.05.2004 made in Final Order No.697/2005 and the same was admitted on the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se (Appeals). The lower Appellate Authority upheld the order passed by the Assessing Authority, but on a different ground that the assessee completed the processes mentioned under sub rule (1) and rendered the accounts in terms of sub rule (2) to the satisfaction of the Commissioner within six months, but the goods were returned to the same customer only after six months from the date of return, which is in contravention of sub rule (3) of Rule 173L and the assessee is, hence, disentitled to the refund. 4. Again, the assessee went on further appeal before the Appellate Tribunal. The Appellate Tribunal set aside the order of the lower Authorities on different ground that the appellant had fulfilled the requirement of Rule 173L(3) and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion issued under rule 8 or section 5A of the Act; (ii) if the amount of refund payable on the goods is less than rupees fifty; (iii) on goods which are disposed of in any manner other than for production of goods of the same class; (iv) on the unmanufactured tobacco from which cigars, cheroots and cigarettes so returned to the factory have been produced; (v) if the value of the goods at the time of their return to the factory is, in the opinion of the Collector, less than the amount of duty originally paid upon them at the time of their clearance from the factory. Explanation. -- In this clause, "value" means the market value of the excisable goods and not the ex-duty value thereof. (4) ... (5) ... " 6. A plain reading of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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