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M/s South Eastern Coal Fields Ltd. Versus CCE, Bhopal

2018 (1) TMI 293 - CESTAT NEW DELHI

Refund claim - rejection on the grounds that for non-payment of consideration by the buyer, no refund or reimbursement of duty can be done by the Department and also necessary supporting documents for the claims were not submitted by the appellants - Held that: - Coal India Limited revised the price retrospectively from 01/01/2012. When the contract value is accepted as assessable value, the duty payment as per such assessment value only can be considered as liable duty. It is the claim of the a .....

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elp in determining the question of undue enrichment, if any, in the present case. - Cases remanded back to the Original Authority for a fresh decision after examining the claims - appeal allowed by way of remand. - Excise Appeals No. 52899, 52903 And 53226 of 2014 - Final Order No. E/53522-53524/2017 - Dated:- 26-5-2017 - Shri Anil Choudhary, Member And Shri B. Ravichandran, Member For The Appellant : Shri Prasant Shukla, Advocate For The Respondent : Ms. Suchitra Sharma, Authorized Represen .....

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the appellants. 2. Briefly stated the facts of the case are that the appellants are engaged in the production and sale of coal to various buyers. These sales are based on contracts entered into with the buyers. The basis for arriving at the price of coal is also indicated in the agreement. The appellants sold coal based on such contracts to various power generating units. The price for coal is essentially based on the base price fixed by Coal India Limited from time to time. The price of coal wa .....

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subsequent to revision of price downwards effective from 01/01/2012 the invoices raised with higher price and higher duty have become ineffective as in terms of contract, the buyers are to pay only the price as determined by Coal India Limited. In the present case, the said price was determined by Coal India Limited on 31/01/2012, but effective from 01/01/2012. 4. The claims were rejected by the Original Authority and such rejections was upheld by Appellate Authority, on the ground that there is .....

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n the Coal India Limited on 31/01/2012, but made effective from 01/01/2012. The value of the product is determined in terms of contract. The base price being determined by Coal India Limited. The sale is in terms of agreement between seller and buyer. The contract price is the assessable value. As the value itself is getting revised, the Department can retain duty attributable to such assessable value only. The learned Counsel also relied on the decision of the Tribunal vide final order No. 5521 .....

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ctional officer for consideration. This was recorded even in the appellate order. In such situation, the appellants have no case for claiming refunds. 7. We have heard both the sides and perused the appeal records. Admittedly, the appellants sold coal based on contracts. One of the conditions of contract is that the base price of the coal will be determined in terms of price fixed by Coal India Limited. It is also an admitted fact that Coal India Limited revised the price retrospectively from 01 .....

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