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2016 (9) TMI 1017 - CESTAT AHMEDABAD

2016 (9) TMI 1017 - CESTAT AHMEDABAD - TMI - Period of limitation - Refund claim - duty paid on discounts which were passed subsequent to the clearance of the goods from the depots - appellant contended that the data relating to the discounts for calculating refund claim could be available only after its sale from the depots, therefore, the time of sale from the depots, be considered as relevant date for the purpose of computing the period of limitation - Held that:- it is clear that the payment .....

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hri R C Saxena, Advocate For Revenue: Shri L Patra, Authorised Representative ORDER Per Dr D. M. Misra These appeals are filed against i) OIA-COMMR-A-51-VDR-I-2007 dt 27/02/2007 and ii) OIA-COMMR-A-65-VDR-I-2007 dt 22/03/2007 passed by the Commissioner of Central Excise, Customs (Appeals) Vadodara-I. 2. The brief facts of the case are that the appellant had filed refund claims for seeking refund of duty paid by them on discounts which were passed subsequent to the clearance of the goods from the .....

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scounts. On sale of the goods from the depots, various discounts were offered by the appellant to the customers/ distributors and on receiving the data on the discounts passed, later, they claim refund of excess duty paid periodically. He submits that the said claims were rejected on the ground that the same were filed after one year from the date of payment of duty. It his contention that the data relating to the discounts for calculating the refund claim could be available only after its sale .....

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t. 5. In his rejoinder, the Ld Advocate fairly admitted that the appellant had not resorted to provisional assessment. 6. I have carefully considered the submission advanced by both sides and perused the records. The short question needs to be answered is: whether the time of sale from depots be considered as relevant date or the date when the payment of duty by the appellant on clearance of the goods from the factory to the depots be considered as the relevant date. The relevant date has been d .....

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leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goals arc exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; (b) in the case of goods returned for being remade, refined, reconditioned, or subjected to any other similar process, in any factory, the date of entry into the factory for the purposes aforesaid; (c) in the case of goods to which banderols are required to be affi .....

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e manufacturer has made the payment on the basis of such rate for any period but before the expiry of that period such rate is reduced, the date of such reduction; (e) 4 in the case of a person, other than the manufacturer, the date of purchase of the goods by such person;"] (f) in any other case, the date of payment of duty.] 7. A plain reading of the said provision, in the facts and circumstances of the present cases, it is clear that the payment of duty should be the basis for computing .....

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n in a Taxing Statute observed as: 34. It would thus appear that it is settled position of law that in taxing statute, the Courts have to adhere to literal interpretation. At first instance, the Court is required to examine the language of the statute and make an attempt to derive its natural meaning. The Court interpreting the statute should not proceed to add the words which are not found in the statute. It is equally settled that if the person sought to be taxed comes within the letter of the .....

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