2020 (3) TMI 701

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..... Srinivasa Reddy, Advocate for the appellant. Shri L.V. Rao, Additional Commissioner/AR for the respondent ORDER PER: MR. ASHOK JINDAL 1. The present appeal is filed against the impugned order wherein refund claim of excise duty paid amounting to Rs. 45,98,566/- towards duty and interest on the differential freight charges collected by them from their buyers during the period 01,04,2008 to .....

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..... llant is paid less freight charges, the excess collection of amount on account of freight is required to be added in the assessable value of the goods. Initially, the proceedings were initiated against the appellant which resulted in confirmation of the demand for the earlier period. The appellant approached to the Commissioner and settled the matter. Thereafter the appellant have not paid duty on .....

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..... the goods. He further submitted that the appellant is having their units at Mirzapur, Sholapur, Tirupati and Hyderabad and refund claims filed at Mirzapur, Sholapur and Tirupathi were allowed. In the case of Tirupati Commissionerate, the matter was challenged before this Tribunal and vide Order No. 21316/2015, dt. 29.6.2015, the Bench rejected the appeal filed and therefore the issue is no more re .....

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..... states that in each case it is to ascertain what is the place of removal. As per the purchase orders itself, it is clear that the goods are to be valued ex. factory and transportation is to be provided by the appellant upto the place of buyer and transportation charges as usual separately to be paid which means that the appellant have to incur the transportation charges for transportation of good .....

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..... claim and unjust enrichment is not applicable in the facts and circumstances of the case. Therefore, we do not find any merit in the impugned order and the same is set aside. 6. The impugned order is set aside and the appeal is allowed with consequential relief, if any. (Operative portion of the order pronounced in open court on conclusion of hearing)
Case laws, Decisions, Judgements, Ord .....

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