9911796707
TMI Blog2008 (3) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... aken up for hearing and disposal together. 3. The five appeals relate to refund claims filed by the appellant company. The appellant company sold the impugned vehicles to the dealers and subsequently, allowed the dealers the impugned amounts by credit notes towards 'after sales service'. It is the claim of the appellant company that such 'after sales service' is allowable as a permissible deduction from the assessable value and hence, they are entitled to refund. Several issues have been raised in these appeals such as :- some of the claims have been filed beyond the statutory time-limit, the appellants not satisfying the principles of unjust enrichment; Credit Notes were issued subsequently etc. However, we find that these appeals are to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applying the approved rate and value and subsequent assessment on the RT-12 return by the proper officer. 6. As pleaded by Shri J.P. Khaitan, learned Senior Advocate, the procedure had undergone further change and at the material period, the appellant company was required to self-assess the duty and pay the same and subsequently, file a RT-12 return. We find that under the relevant Rules at the material time, on submission of the RT-12 return subsequent to payment of the self-assessed duty by the assessees, the proper officer was to scrutinize the RT return and intimate the appellants, if any extra amount is required to be paid by them; and allow a refund if any excess duty has been paid to the Government. Obviously, no intimation was req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Order from the competent authorities for the deduction from the assessable value, they cannot obtain refund by filing 'refund claims'. In our view, these cases squarely fall within the ratio of the Hon'ble Supreme Court's decisions in the case of Priya Blue Industries Ltd. v. CC (Prev.) and in the case of Collector v. Flock (India) Pvt. Ltd. (cited supra). Hence, without going into the other questions such as filing of refund claims within the prescribed time-limit and application of principles of unjust enrichment etc., we hold that having not filed any appeal against the assessment, the appellants are not entitled to the refund claims. Accordingly, we dismiss the appellant company's appeals bearing Nos.EDM-299-303/07. 9. As regards th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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