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of <h1>Tribunal upholds refund, rejects Revenue's appeal on duty demand based on invalid proforma invoice</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, PUNE-I Versus S.S. ENGINEERS</h3> The Tribunal dismissed both appeals of the Revenue, affirming the decisions of the adjudicating authority and the Commissioner (Appeals). It held that ... - Respondents engaged in turnkey erection and commissioning contracts issued proforma invoices reflecting escalation charges; those proforma invoices were not accepted by buyers and no payment was made. Revenue issued show-cause notices seeking differential duty based on the proforma invoices. Adjudicating authority held that a 'proforma invoice has no legal sanctity' and there was no evidence respondents received any amount over and above the transaction value, thus dropping proceedings. Respondents claimed refund of Rs. 50,00,000 deposited during investigation; the Commissioner (Appeals) allowed the refund. Tribunal agreed that differential duty cannot be demanded on the basis of proforma invoices and, since it is admitted respondents did not receive any excess payment, 'unjust enrichment does not arise.' Consequently, 'Revenue's appeals deserves no merit' and both Revenue appeals were dismissed.
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