Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Central Excise, Customs and Service Tax Mysore Versus Vikrant Tyres Ltd.

2015 (10) TMI 2136 - CESTAT BANGALORE

Demand of differential duty - Refund claim - Finalization of provisional assessment - Held that:- The respondent viz. M/s. Vikrant Tyres Ltd. (now M/s. J.K. Tyres & Industries Ltd.) in letter Ref. No.C.Ex./09/PA2000-01 dt. 20/12/2012 addressed to the Superintendent of Central Excise, Metagalli West Range, Mysore has stated that they had cleared the goods to 10 depots from out of 14 depots and their assessments were finalized for the depots to which goods were cleared during that year; the said f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

COURT OF INDIA]. - Decided against Revenue. - E/602/2004-DB - Final Order No. 21936 / 2015 - Dated:- 6-8-2015 - Smt. Archana Wadhwa, Judicial Member And Shri Ashok K. Arya, Technical Member For the Petitioner : Shri Pakshi Rajan, Asst. Commissioner(AR) For the Respondent : Shri Lakshmi Narayanan, Advocate ORDER Per : Ashok K. Arya This appeal has been filed by the Commissioner of Central Excise, Mysore against the Order of Commissioner (Appeals), Mangalore wherein the Order-in-Original No.13/20 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ial duty of refund of ₹ 10,95,429/-. 2. The respondent in the case is M/s. Vikrant Tyres Ltd. Mysore. The subject goods in the matter are pneumatic tyres, tubes and flaps (Chapter 40). In the facts, the appellant mentions that assessee was clearing excisable goods under stock transfer to various depots and C&F agents situated all over the country; the discounts were being given to the dealers/buyers by way of credit notes, after realization of sale proceeds and also confirming the achi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s made for all the depots by the assessee while finalizing the assessment. 4. The Department argues that the Commissioner (Appeals) also erred in upholding the method adopted by the original adjudicating authority in finalization of the provisional assessment. The Department further argues that for the refunds arising out of the finalization of provisional assessment, the test of unjust enrichment has to be applied. 5. The respondent viz. M/s. Vikrant Tyres Ltd. (now M/s. J.K. Tyres & Indu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ases, when they are finalized and when any refund is due to the assessee. The respondent refers to the Board s Circular No.744/60/2003-CX dt. 11/09/2003 mentioning that the Department s appeal on the said issue was dismissed by the Hon ble Supreme Court in the case of CCE, Chennai Vs. T.V.S. Suzuki Ltd. [2003(156) ELT 161 (SC)]. 6. The respondent has also referred to the following case laws in their support:- a. Goetze (India) Ltd. Vs. CCE, Bangalore [2008(89) RLT (CESTAT-Ban.] b. Vinir Engineer .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

R), CESTAT, Bangalore saying that in case of the assessee, there were 20 depots at the relevant period and not 14 depots as was mentioned in the Order-in-Appeal No.88/2004. Deputy Commissioner (Review) also says that, there was no evidence to confirm that there were sales only in respect of 10 depots during that period. He also confirmed in the above said letter dated 09/01/2013 that assessee had filed a refund claim of ₹ 12,95,429/- and an amount of ₹ 12,94,821/- was sanctioned vide .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version