2009 (7) TMI 657

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....JDR, for the Respodent. [Order] - This appeal filed by the assessee is against the rejection of the refund claim for Rs.1,66,240/-. During the material period, the assessee was clearing their products at factory gate and, in some cases, they incurred the cost of transportation of the goods to the buyers premises. From some of the buyers, the assessee recovered transportation charges in excess o....

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....ion 4 of the Central Excise Act and hence the duty paid thereon was in order, and (c) that no evidence was adduced by the assessee against the bar of unjust enrichment. In the result, the refund claim stood rejected in toto. Aggrieved by this, the party preferred an appeal to the Commissioner (Appeals), but unsuccessfully. In the present appeal, they have claimed to be entitled to refund and have ....

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....earned Counsel has pressed for re in respect of duty of P.s. 63 for which refund claim was filed within time. He has tac l admitted that the rest of the claim is time-barred. 5. After giving careful consideration to the submissions, I find that the question to be considered is whether the appellant is eligible for cash refund of duty of Es. 63,975/-. This claim is admittedly within time. Both t....

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.... deemed price way back on 1st July 2000. The refund claim in question arose during the reign of transaction value and the same needs to be examined differently from the manner in which similar refund claims were considered for periods prior to 1-7-00. In the instant case, admittedly, the assessee recovered extra transportation charges from their buyers, paid duty thereon by way of debit in CENVAT ....