TaxTMI 
TaxTMI 
2013 (3) TMI 208
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.... Commissionerate. 2. The appellant are manufacturer of Lubricant Oil falling under CETSH 27101980 and lubricating grease falling under CETSH 27101990 of the Central Excise Tariff Act, 1985. They clear the final products to various depots located at different regions. 2.1 The Regional Office of the appellant had filed a refund claim for Rs. 14,01,807/- on account of downward revision of MRP w.e.f. 27-11-2008 in respect of closing stock of the products Engine oil, gear oil etc. held at depots located in Tamil Nadu, Pondicherry and Karnataka (Rs. 7,96,841/)- and for stock held at depots located in Andhra Pradesh and Kerala (Rs. 6,04,966/-). In this regard, a SCN was issued proposing to reject the refund claim as there is no p....
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....ion of the revenue that the Act speaks only about upward revision and there is no mention about downward revision is not correct. As per Section 11B, when the assessee pays excess duty, they are entitled for excess duty paid as refund. 5. I have carefully gone through the case records and the oral as well as written submissions. The issue to be decided in this case is whether the appellant is eligible for refund arising due to downward revision of price of goods sold from the Depot. 5.1 The main contention of the appellant is that when duty can be demanded on upward revision of price, there is no justification in denying refund on account of the downward revision of price cleared from Depot. There is no dispute that the goods we....
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....t had paid excess duty as the MRPs were reduced subsequent to the clearance from the factory. The LAA says that there is no provision in Sec. 4A to reduce the declared MRP. In this regard, it may be stated that Sec. 4A can't be read in isolation so far as the question of 'place of removal' is concerned since Sec. 4A does not contain such provision. To know what is 'place of removal', one has to take the recourse of Sec. 4 of CEA. As per Sec. 4(2)(c) 'place of removal' means- (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited wit....