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2015 (12) TMI 727 - CESTAT MUMBAI

2015 (12) TMI 727 - CESTAT MUMBAI - TMI - Valuation of goods - Enhancement in value of goods - Assessee paid enhanced value since he wanted goods urgently - Thereafter he filed refund claim since no assessment order was passed - Held that:- decision of the Apex Court in the case of Priya Blue Industries (2004 (9) TMI 105 - SUPREME COURT OF INDIA) as well as Flock (India) Pvt. Ltd. (2000 (8) TMI 88 - SUPREME COURT OF INDIA) settles the issue beyond doubt. The Hon'ble Supreme Court has held that o .....

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llant : None For the Respondent : Shri Chatru Singh, AC (AR) ORDER Per S S Garg This appeal is directed against Order-in-Appeal No. 567/2004-MCH dated 30.09.2004 vide which the Commissioner (Appeals) upheld the order of Adjudicating Authority and dismissed the appeal of the appellant. 2. The brief facts of the case are that the appellant imported a self closing drawer slides' through Mumbai port and filed bill of entry no. 221903 dated 12.11.2001 and declared the value as per the purchase or .....

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t to the fact that duty paid on the enhanced value was not included in the sale price. The Dy. Commissioner rejected the application for refund on the ground that the appellant did not object to the increase and further he did not produce evidence to prove that excess duty paid was not passed on to others. Thereafter the appellant filed appeal before the Commissioner, who vide order dated 30.09.2004 upheld the order of the Dy. Commissioner and rejected the appeal. Now the appellant is before us .....

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ence to rebut such presumption and the appellants have failed to produce the same." 4. The appellant has submitted that they did produce the sale invoice along with appeal before the Commissioner which the Commissioner did not take into consideration while deciding the appeal. The appellant has filed the sales invoice along with this appeal. The appellant has also attached the certificate of Chartered Accountant to show that the incidence of duty has not been claimed in the sales invoice. 5 .....

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