2017 (9) TMI 864

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....pondent ORDER The fact of the case is that appellant are engaged in the manufacture of Surgical Dressings falling under Chapter 30 of Central Excise Tariff Act, 1985. They have cleared their goods during the period January, 2007 to February, 2007 on payment of Central Excise duty on MRP based value as per Section 4A. There was some confusion, whether the value of said product is governed by ....

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....refund claim will not amount to delay in filing refund claim as date of filing refund should be reckoned from date on which refund claim initially submitted. In support of her submission she placed reliance on the following judgments: (a) Commr. of Service Tax, Mumbai Versus Reliance Communication Ltd. [2008 (11) S.T.R. 258 (Tri. - Mumbai)] (b) United Phosphorus Ltd. Versus Union of India[20....

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....ersus SANDVIK ASIA LTD.[ 2015 (323) E.L.T. 431 (Bom.)] 3. On the other hand, Shri. S.V. Nair, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that appellant have charged excise duty at the time of clearance of the goods, subsequent issuance of credit note will not alter the position of passing of incidence of duty to the....

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....credit note and ledger of the buyers, but as per findings of both lower authorities, it is observed that they have not properly verified these documents. Even though excise duty was charged initially in the invoice but when subsequently credit notes were issued, the amount of credit note stand credited into account of buyer, accordingly incidence of such amount said to have been passed on to the b....