2017 (11) TMI 333

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..... invoice and returned the same to the respondent on account of cancellation of rate revision. Since the respondent had already discharged the Central Excise duty on the said supplementary invoice, they filed refund claim for Rs. 9,57,696/- under Section 11B. The refund was rejected by the adjudicating authority on the ground that value of supplementary invoice is part and parcel of assessable value and should be included in the assessable value, therefore duty was correctly payable, accordingly refund was rejected. Being aggrieved by the Order of Original authority, respondent filed appeal before the Commissioner(Appeals), who allowed the appeal therefore Revenue is before me. 2. Shri. A.B. Kulgod, Ld. Asstt. Commissioner(A.R.) appearing o .....

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..... val of the goods was the price which was charged in the main invoice. The supplementary invoice was raised subsequently for the price variations. The said price was not chargeable at the time of the clearance of the goods. Moreover, the customer has refused to accept that supplementary invoice and returned the same back to the respondent. 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. The very same issue has been considered by this Tribunal in case of Amul Industries Pvt Ltd(supra), the order is reproduced below: 5. We have go .....

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..... fund under reference is not on the ground that the payment from the amount which was charged at the time of initial clearance has been reduced. On the contrary the respondents' efforts of price increase were turned down by the customer since the prices were already agreed. From the above judgment very same issue has been considered, and 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. Following the ratio of the above judgment impugned order is legal and proper which does not require any interference. We uphold the impugned order and dismiss the appeal of the Revenue. (pronounced in court)
Case laws, Decisions, Jud .....

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