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2015 (10) TMI 2136 - CESTAT BANGALORE

2015 (10) TMI 2136 - CESTAT BANGALORE - TMI - 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 g .....

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T.V.S. Suzuki Ltd. [2003 (8) TMI 42 - SUPREME 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), Ma .....

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the assessee becomes entitled to the differential 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 .....

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though he should have considered the clearances 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. Vikr .....

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is not applicable to provisional assessment cases, 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 .....

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ntendent (AR) of the office of Commissioner (AR), 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 amo .....

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