2017 (7) TMI 126

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....leared the goods through their own unit located 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, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted 03.05.2017 to decide the matter on merits. 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... also on record that the Roorki unit is availing the 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssee. In case of excess duty paid the same should be 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 ....