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2016 (2) TMI 765 - CESTAT NEW DELHI

2016 (2) TMI 765 - CESTAT NEW DELHI - 2016 (335) E.L.T. 120 (Tri. - Del.) - Refund claim of excess central excise duty as a consequence of finalization of provisional assessment on account of discounts provided to various dealers/ customers on the provisional value - doctrine of unjust enrichment - Held that:- Facts have also been endorsed by the independent practicing Chartered Accountants, who on verification of the books of accounts of the appellant, vide certificates dated 20.12.2012, 28.02. .....

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o the appellant after adjusting the amount mentioned in the credit notes raised by them. Though, the above referred documents were produced by the appellant before the lower authorities, but the same have not been considered in their proper prospective for adjudication of the refund claim. - In view of above, it is of the firm opinion that the above modus operandi adopted by the appellant clearly demonstrate that they have neither recovered any amount in respect of discount from their buyers .....

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e are that the appellant is engaged in the manufacture of Gypsum Board falling under Chapter 68 of the First Schedule to the Central Excise Tariff Act, 1985. During the period 1.7.2012 to 31.12.2012, the appellant resorted to provisional assessement in terms of Rule 7 of the Central Excise Rules, 2002 on the ground that they were unable to determine the value of excisable goods in terms of Section 4 of the Central Excise Act, 1944 on account of monthly/ quarterly discounts and other occasional d .....

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refund of excess central excise duty as a consequence of finalization of provisional assessment on account of discounts provided to various dealers/ customers on the provisional value. 1.1 The refund applications filed by the appellant were disposed of vide the adjudication orders both dated 28.01.2014, wherein while sanctioning the refund claim of ₹ 9,39,176/- and ₹ 10,05,855/- filed by the appellant, the original authority had credited the said refund amount to the Consumer Welfar .....

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ence that they have not collected any duty from their buyers on the value reflected in the Central Excise invoice through which the goods were initially dispatched/ cleared to their buyers. 1.2 Feeling aggrieved with the above adjudication orders, the appellant had preferred appeal before the Commissioner (Appeals) which were disposed of vide impugned order dated 30.09.2014 upholding the views taken in the adjudication order. In the impugned order, it has been held that the appellant had charged .....

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ncentives on the schemes prevailed during the relevant period, the appellant had issued the credit notes to their customers, in adjusting the discount amount from the books of accounts. Further, I also find that the appellant vide their letter dated 26.07.2013 had categorically informed the jurisdictional Range Superintendent that the refund claimed amount has been shown as "claims receivable" in the books of accounts, under the head "Loans & Advances" and that such claim .....

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