TMI Blog2017 (11) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. Accordingly, firstly this amount was not payable at the time of clearance and subsequently also the same was not paid by the customer therefore excise duty paid in respect of supplementary is payment of excess duty which is correctly refundable to the respondent. Similar issue decided in the case of CCE Rajkot Versus M/s. Amul Industries Pvt. Ltd. & Others [2011 (3) TMI 586 - CESTAT, AHEMDABAD], where it was held that if the payment of supplementary invoice was not made by the customers because duty has not chargeable, refund of the same is admissible under Section 11B. Refund allowed - Appeal dismissed - decided against Revenue. - E/88127/13 - A/89849/17/SMB - Dated:- 18-8-2017 - Mr Ramesh Nair, Member(Judicial) Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erely because customer refused to pay an amount of supplementary invoice, assessable value will not be affected, hence duty paid in respect of supplementary invoice is not liable for refund. 3. Shri. Manish Kale, Ld. Counsel for the respondent submits that supplementary invoice was raised on the ground of price revision which was not acceptable by the customer and returned the same and no demand was made on that account. In this circumstances the correct assessable value remains as the value charged in the main invoice, therefore any duty paid over and above the value charged in the main invoice is excess payment of duty which is to be refunded. He placed reliance on the following judgments: (a) Commissioner of Central Excise, Rajko ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransaction value arrived at in terms of Section 4 of Central Excise Act, 1944 and thus assessed the duty correctly and made proper payment of duty. Only after the buyer refused to make payment, the noticee sought of cancelling the invoices and filed claim of refund. In as much as the duty on the enhanced value stand paid by the noticee himself in respect of the goods cleared without they issued supplementary invoices, the enhanced value has to be treated as the assessable value under Section 4. 6. The above reasoning of the original adjudicating authority stands rejected by Commissioner (Appeals), by relying upon the Hon ble Madras High Court s judgment in the case of CCE, Pondicherry v. Southern Agrifurane Industries Ltd. reporte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
