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2016 (7) TMI 651 - CESTAT NEW DELHI

2016 (7) TMI 651 - CESTAT NEW DELHI - TMI - Refund claim - valuation - price escalation - Held that:- As decided in assessee's own case refund can be granted to the assessee in a situation where the assessments were not made provisional but the price of excisable goods was reduced downward after clearance of the goods as per price variation clause which was in existence in the contract under which goods were being cleared and the buyers adjusted the amount, from the sale prices to be paid on the .....

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6/2016 - Dated:- 6-5-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Ms. Archana Wadhwa, Member (Judicial) Shri V. Padmanabhan, Member (Technical) ORDER The two appeals under consideration deal with the same subject and hence are taken together for a decision in this order. The appellants are manufacturers of Electric Transformers falling under Chapter 85 of the Central Excise Act. These goods are supplied to various electricity boards on the basis of rat .....

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ential duty paid under Section 11B of the Central Excise Act. These refund claims were rejected by the Original Authority which, in turn, was upheld by the appellate authority. The rejection was on merits as well as on the ground of unjust enrichment. The rejection on merit was on the ground that appellants did not resort to provisional assessment in terms of Rule 7 of the Central Excise Rules, 2002 and hence assessments are to be considered final and subsequent reduction in prices will not enti .....

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