Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

MIRC Electronics Ltd. Versus Commissioner of Central Excise, Mumbai

2016 (11) TMI 1137 - CESTAT MUMBAI

Refund claim - principles of unjust enrichment - Held that: - it is not clear firstly the material cost shown as ₹ 23,535/-. No bifurcation of assessable value plus duty was given. Secondly no supporting of other elements such as freight, warra .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

necessary to establish whether the incidence of duty was passed on or otherwise. In this situation, the matter needs to be remanded to the original adjudicating authority. The appellant has to provide the supporting documentary evidence to the adjudi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d Mr. Raju, Member (Technical). Ms. Lakshmi Menon, Advocate for the Appellant. Shri. M.K. Mall, Asst. Comm. (AR), for the Respondent. ORDER Per: Ramesh Nair 1. The appellant imported Colour TV sets. At the time of clearance there was a dispute regard .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on No.13/2002-CE(NT) dated 01/03/2002. Since the appellant at the time of assessment paid the excess CVD as per the specific rate of CVD, there was an excess payment which was subsequently settled and a refund of ₹ 10,00,431/- was claimed. The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

04, the appellant filed an appeal before the Commissioner (Appeals), who rejected the appeal by confirming the order-in-original; therefore, the appellant is before us. 2. Ms. Lakshmi Menon, learned Counsel for the appellant submits that the imported .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

MRP, the excess duty paid was not included in the costing therefore, the question of passing of the incidence of such duty does not arise. She further submits that differential excess duty of CVD comes to approximately more than ₹ 7,000/- and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the impugned order. 4. On careful consideration of the submissions made by both sides, on the observations of the costing worked out by the appellant as per Annexure 13 of the appeal paper. The working was given as under: Size % Rs./set Remarks M .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

terial cost shown as ₹ 23,535/-. No bifurcation of assessable value plus duty was given. Secondly no supporting of other elements such as freight, warranty spares, sales tax, dealer scheme, etc. was given. In the absence of any documentary evid .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version