2017 (11) TMI 333

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....tomer has not accepted the supplementary invoice and returned the same to the respondent on account of cancellation of rate revision. Since the respondent had already discharged the Central Excise duty on the said supplementary invoice, they filed refund claim for Rs. 9,57,696/- under Section 11B. The refund was rejected by the adjudicating authority on the ground that value of supplementary invoice is part and parcel of assessable value and should be included in the assessable value, therefore duty was correctly payable, accordingly refund was rejected. Being aggrieved by the Order of Original authority, respondent filed appeal before the Commissioner(Appeals), who allowed the appeal therefore Revenue is before me. 2. Shri. A.B. Kulgod,....

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....value which is paid or payable at the time of removal of the goods was the price which was charged in the main invoice. The supplementary invoice was raised subsequently for the price variations. The said price was not chargeable at the time of the clearance of the goods. Moreover, the customer has refused to accept that supplementary invoice and returned the same back to the respondent. Accordingly, firstly this amount was not payable at the time of clearance and subsequently also the same was not paid by the customer therefore excise duty paid in respect of supplementary is payment of excess duty which is correctly refundable to the respondent. The very same issue has been considered by this Tribunal in case of Amul Industries Pvt Ltd(sup....