2016 (9) TMI 1348

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....e taken together for decision. 2. The brief facts of the case are that M/s. L.G. Electronics India Pvt. Ltd. (L.G.) were engaged in the manufacture of colour monitors. During the period from August, 2002 to July, 2003, they cleared their goods from the factory on payment of duty to their depots and when they cleared the goods to customers from depot, the price, at which the goods were sold to the independent customers from depot and the Excise duty payable worked out on the transaction value based on the invoice prices at which the goods were sold from the depot to the independent customers, resulted in excess payment of Excise duty at the time of clearance of goods from the factory. Therefore, they filed a claim of refund of Rs. 1,....

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....mmissioner (Appeals) further held that the said refund claim was time barred for the period prior to 31-5-2003 because the claimants submitted supporting documents on 31-5-2004. He has further held that M/s. L.G. was eligible for the refund pertaining the period from 31-5-2003 to July, 2003. 3. Aggrieved by the said order, the Revenue preferred an appeal bearing No. E/3708/2006. The contention of the Revenue is that allowing of the refund from 31-5-2003 to July, 2003, amounting to Rs. 42,23,180.40/- is erroneous. M/s. L.G. preferred an appeal which is bearing No. E/3714/2006. M/s. L.G. prayed in their appeal to set aside that portion of the impugned order that is against them and grant refund for the period from 1-8-2002 to 30-5-200....