TaxTMI 
TaxTMI 
2017 (7) TMI 126
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....ocated at Roorki- Uttarakhand, therefore the valuation of the goods was done under Rule 8 of Central Excise Valuation Rules, 2000 which is based on CAS4. Since at the time of clearance of the goods the final value as per CAS4 cannot be arrived at, the duty is paid on the provisional value. After finalisation of CAS4, when the correct value was arrived at, there was some excess payment for which th....
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....ts. They have also submitted Tribunal order and an order of the Asst. Commissioner by which the refund was sanctioned under the remand proceedings of the Tribunal. 3. Shri Sanjay Hasija, Ld. Supdt. (AR) appearing on behalf of the revenue reiterates the grounds of appeal. He mainly argued on the aspect of unjust enrichment. He submits that in this case since the evidence of costing of the goods su....
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....e area based exemption and they have not availed cenvat credit in respect of duty paid by the appellants. It is also noted that the appellants have shown this amount in the balance sheet as receivables. As regards the contention of the revenue that appellants have not opted for the provisional assessment, therefore the duty paid by them is correct and final, accordingly, no refund arises. I do not....
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....e refunded to the assessee otherwise it will be contradictory to the valuation provisions under Rule 8. The contention of the revenue that since the duty was based on sale value of their sister concern is absolutely incorrect for the reason that there is no sale to the sister concern. There is no question of passing of any element either value or duty to the sister concern. Moreover, the recipient....