2019 (2) TMI 1169

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..... st. Comm. (A.R) for respondent ORDER Per: P Anjani Kumar These two appeals, E/127/2011 & E/841/2011 have been filed by M/s. Savita Oil Technologies Ltd., the appellant. 2. Briefly stated, the issue involved in both the appeals is that the appellants have filed refund claims on the ground that they have extended certain discounts on the goods on clearance from the depot. The contention of th .....

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..... vt. Ltd. - 1997 (94) ELTA255 (SC) g) Bombay Tyres International Pvt. Ltd. - 1984 (17) ELT 329 (SC) 3.1 He also submitted that once the goods are cleared from the factory to depot on payment of duty on the basis of price prevailing at the depot, at the time of removal from the factory there is no need to chase the goods and to see at what price the same are actually sold. He also relied upon th .....

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..... sel further submitted that in respect of Appeal No.E/127/2011 though an amount of Rs. 44,707/- was rejected by the Order-in-Original their appeal is limited to Rs. 19,835/- for the period from October 2008 to March 2009. 4. Learned AR for the department has reiterated the findings of the order-in-original/order-in-appeal. 5. Heard both sides and perused the documents. 6. We find that the issue .....

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..... osing CA certificate c) A CD containing Sales Invoices raised ex-C&F Deport, Credit notes, excise Invoices and sale data and discount schemes d) Letter No.CEX/Refund-Section 4/08-09 dated 18/01/2010 submitting the following documents i) Copy of Schedule 10 - Loan and advances to the Balance sheet for the year 2008-2009 ii) Statement of Excise duty refund and export rebate claim receiva .....

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..... in view of the case laws cited by the appellant and the ratio of the decisions of this Bench in respect of the appellants themselves (supra), we find force in the arguments put forth by the appellants. Accordingly, we find that the appeals on merit to be allowed. 8. In view of the above in respect of Appeal No. E/841/2011 is allowed in toto and the appeal in respect of Appeal No. E/127/2011 is a .....

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