TaxTMI 
TaxTMI 
2014 (12) TMI 995
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....ds under Rules 18 of central excise rules, 2002 read with Notification No. 19/2004-Cx(NT) dated 06.09.2004. In these rebate claims, the original authority sanctioned the rebate claims. The said Orders were reviewed by the Jurisdictional Commissioner, Central Excise and appeals were filed before Commissioner (appeal) on the grounds that the assessable value is higher than FOB value. The extra amount paid by the assessee on freight and insurance (if any) being duty, has to be treated as extra- payment. Hence the rebate has to be restricted to the duty paid on the FOB value. The appellate authority accepted the appeals of the department and set aside the-impugned-orders-in-originals- 3. Being aggrieved by the impugned orders-in-appeal, the ap....
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....duty still if he has paid the duty which has been received by the Commissioner, they cannot retain the same on any ground and must refund the amount received from assesse. 3.1.4 The applicant has also relied upon various case laws in favour of their contention. 4. Personal hearing scheduled in this case on 16.9.2014 was attended by Shri Mihir Mehta, Chartered Accountant on behalf of applicant and he reiterated grounds of revision application. 5. Government has carefully gone through the relevant case records/available in case files, oral & written submissions and perused the impugned order-in-original and order-in-appeal. 6. Government observes that original authority sanctioned the rebate claim....
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....the Central Excise Act, 1944, which reads as follows. 'Sale' and `Purchase' with their grammatical variations and cognnate expression, mean any transfer of the possession of goods by one, person on another in ordinary course of trade. or business for cash or deferred payment or other valuable consideration." 7.3 Place of Removal has been defined under Section 4(3) (c)(i),(ii),(iii)as: (i) A factory or any other place or premises of production of manufacture: of the excisable goods, - (ii) A warehouse or any other place or premises wherein the excisable goods have been-permitted to--be- deposited without--payment of duty; A Depot, Premises of a consignment agent or any other place or prem....
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....at place of removal The meaning of word "any other place" read with definition of "Sale", cannot be construed to have meaning of any place outside geographical limits of India. The reason of such conclusion is that as per Section 1 of Central Excise Act, 1944, the Act is applicable within the territorial jurisdiction of whole of India and the said transaction value deals with value of excisable goods produced/manufactured within this country. Government observes that once the place of removal is decided within the geographical limit of the country, it cannot be beyond the port of loading of the export goods. Under such circumstances, the place of removal is the port of export where sale take splace.-The-appellate authority's-observation....