TMI Blog2017 (2) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is eligible for refund/credit of the special excise duty that has also been collected and remitted after grant of reimbursement of this amount to the ultimate consumer. There is no allegation that amount of sales tax that was collected on this component of value of the car has not been deposited in the state treasury or has been collected back - once tax/duty liability has been discharged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability of central excise duty. Differential duty of ₹ 41512 confirmed by the original authority, along with interest thereon, and imposition of penalty of like amount under section 11AC of Central Excise Act, 1944 was upheld in the impugned order leading to this appeal. 2. Appellant manufactures motor vehicles which are purchased through their dealer network by taxi operators also who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tents of the impugned order. Learned Counsel for appellant contends that the amount collected as sales tax has been deposited with the commercial tax authorities and no refund was ever claimed by them from that authority. According to him, there is no question of this amount having been sought as refund from the state tax authority. Attention was drawn to circular no. 354/81/2000 dated 30 th June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that has also been collected and remitted after grant of reimbursement of this amount to the ultimate consumer. There is no allegation that amount of sales tax that was collected on this component of value of the car has not been deposited in the state treasury or has been collected back. 5. Consequently, the claim of Revenue that this amount is an amount of additional consideration is without ..... X X X X Extracts X X X X X X X X Extracts X X X X
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