Refund claim - whether duty on MS & HSD was required to be paid ...

Central Excise

April 5, 2016

Refund claim - whether duty on MS & HSD was required to be paid at transaction price recovered from the dealers or the same should be based on prices prevailing at Partapur depot during the relevant period - unjust enrichment is not applicable to the existing facts on records. - AT

View Source

← Previous Next →

Refund claim - whether duty on MS & HSD was required to be paid ...

Central Excise

April 5, 2016

You may also like:

Valuation - sale of goods through depot - Speed MS/HSD - the goods cleared from the factory is plain MS/HSD but the same goods are sold from the depot as Speed MS/HSD....

Benefit of N/N. 4/2006-CE - exempt Kerosene(SKO) for ultimate sale through PDS - - using SKO as interface for pumping it into pipelines, the product leaving the factory...

Valuation - interface quantity of adopting assessable value of SKO (non Public Distribution System (PDS) at the prevalent rate - As regards MS and HSD, the duty was paid...

Refund claim - Unjust enrichment - price inclusive of duty of excise - maintaining uniformity of price - duty paid under protest - refund allowed - HC

Refund claim - excess duty paid due to downward revision of price - They have furnished CA certificate to substantiate that the incidence of duty has not been passed on...

Refund claim - price variation clause - appellant entitled to refund of the excess duty paid due the deductions towards non achievement of GPF - AT

Refund of excess duty paid - price variation clause - where it was held that where there is price variation clause and the prices have been reduced subsequent to...

Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

Refund claims - price variation clause - transaction value determined after importation due to annual discount/quantity rebate, determined after end of the contract...

Refund claim - trade discount - price variation clause - Variation on the transaction value on a subsequent date cannot result in re-determination of assessable value -...

Quick Updates: