TMI Blog2006 (8) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods - when the transaction took place, excise duty was paid by the customers on the invoice value, there was no other amount payable by the customers – refund of this interest is entitled - E/5146/2004-SM - 1210/2006-SM(BR)(PB), - Dated:- 14-8-2006 - Justice R. K. Abichandani, President Shri R. K. Verma, JDR, for the Appellant. Shri Atul Gupta, CS, for the Respondent. [Order] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee debited the amount on 31-3-97 under protest and preferred the appeal. In the appeal, admittedly the amount was treated as pre-deposit under Section 35F of the Act. The assessee ultimately succeeded in the appeal and made a re fund claim for the amount. However, since, according to the Deputy Commissioner, the amount paid on 31-3-97 for which refund was sought, was shown as expenditure in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to have passed on that amount to its customers. The learned authorised representative for the department relied upon the decision of High Court of Andhra Pradesh in ITW Signode India Ltd. v. Assistant Commissioner of Customs Central Excise, Hyderabad, reported in 2000 (122) E.L.T. 651 (A.P.), for the proposition that the deposit made as a condition precedent for availing of appeal remedy p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est and which was earlier held by the Commissioner (Appeals) not to be so payable, resulting in the refund claim of the assessee. 5. Admittedly, the notional interest on the advance amount taken from the customers was not includible in the assessable value. It appears from the record that the invoice covering the sale of disputed goods indicated the duty chargeable, which was paid by the custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ixed additional amount of excise duty retrospectively from the date of the transactions, which were on the basis of invoice value on which the excise duty was already recovered without reference to any notional interest on advances. There is, therefore, no warrant for interference with the impugned order of the Commissioner (Appeals). 6. The appeal is, therefore, dismissed. (Pronounced and d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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