2010 (5) TMI 478

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Appellant. Shri C. Dhanasekaran, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T).]. - Heard both sides. The brief facts of the case are as follows: During the period of dispute i.e., 16-5-04 to 31-12-04 and 11-6-03 to 31-1-05, the appellants purchased Calcined Petroleum Coke (CPC) on payment of duty, from one M/s. Bramhaputra Carbon Ltd., and one M/s. G....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as also held that the supplier would be eligible for refund of the duty paid on freight and insurance charges since such duty was not required to be paid. The Ld. Advocate states that action taken in respect of the other supplier namely M/s. Bramhaputra Carbon Ltd., is not known. He also states that in view of the provision for unjust enrichment, the supplier cannot be refunded the excess duty as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on freight and insurance charges by including the same in the assessable value, though as decided by the Kolkata Bench of the Tribunal in the cited case, the excess duty is not payable by the suppliers since freight and insurance charges do not form part of the assessable value. Keeping in view the fact that the suppliers have already got the refund of the whole duty paid by them, including the e....