TMI Blog2022 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices with respect to secondary market. However, it is required to be noted that the value of the returned goods depend on the defects found in the manufactured goods which are returned. It varies considering the defects. In some returned goods the defect might be 5% and in some goods the defect might be 80% to 90%. Therefore, the assessee has to lead the evidence with respect to each consignment of the returned goods, which the assessee failed to prove in the present case. The Department heavily relied upon the market survey report and thereafter determined the value of the returned goods as Scrap at the rate of Rs.8 to 10 per kg. The assessee participated in the proceedings before the Deputy Commissioner. The assessee neither aske ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 5-9-2022 - M. R. SHAH And KRISHNA MURARI , JJ. For the Appellant : Ms. Christi Jain, Adv. Mr. Puneet Jain, Adv. Ms. Shipra Singh, Mr. Yogit Kamat, Adv. Mr. Umang Mehta, Adv. Ms. Shruti Singh, Adv. Mr. Mann Arora, Adv. Ms. Pratibha Jain, AOR For the Respondent : Mr. N. Venkataraman, ASG Mr. Arijit Prasad Sr. Adv Mr. M.K.Maroria AOR Mr. H.R. Rao Adv Mr. Rupesh Kumar Adv Mr. Udai Khanna Adv Mrs. Anil Katiyar, AOR Mr. B. Krishna Prasad, AOR JUDGMENT M. R. Shah, J. 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 06.02.2008 passed by the High Court of Judicature for Rajasthan at Jodhpur in Tax Reference Civil No.26 of 2004, the dealer assessee has filed the present appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the time of their clearance from the factory, the assessee shall not be entitled for the refund considering Section 173L (v). 2.3 The assessee challenged the order passed by the Deputy Commissioner denying the refund before the learned Tribunal. The learned Tribunal dismissed the appeal. At the instance of the assessee the reference was made to the High Court. Before the High Court it was the case on behalf of the assessee that the order passed by the Assessing Authority was in breach of principles of natural justice as the copy of the market survey report was not furnished to the assessee. It was also the case on behalf of the assessee that the Department wrongly treated the returned goods as scrap and thereby committed serious error ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be noted that after giving an opportunity to the assessee on the value of the returned goods and considering the material on record including the market survey report the Department determined the value of returned goods at Rs.8 to 10 per kg. No cogent evidence was led by the assessee on the value of the returned goods. The assessee only produced the invoices with respect to secondary market. However, it is required to be noted that the value of the returned goods depend on the defects found in the manufactured goods which are returned. It varies considering the defects. In some returned goods the defect might be 5% and in some goods the defect might be 80% to 90%. Therefore, the assessee has to lead the evidence with respect to each consig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g remade, refined, reconditioned or subjected to any other similar processes in the factory. Provided that: XXX XXX XXX (2) XXX XXX XXX (3) No refund under subrule (1) shall be paid until the process mentioned therein have been completed and an account under subrule having been rendered to the satisfaction of the collector within six months of the return of the goods to the factory. No refund shall be admissible in respect of the duty paid: (i) to (iv) XXX XXX XXX (v) If the value of the goods at the time of their return to the factory is, in the opinion of the collector, less than the amount of duty originally paid upon them at the time of their clearance from the factory, Explanation in this clause, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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