2016 (12) TMI 1687

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....the Respondent. ORDER Revenue is in appeal against Commissioner (Appeals) order whereunder two Orders-in-Original dated 27-7-2011 and 28-7-2011 have been set aside. By the said two Orders-in-Original refund amounts of Rs. 2,20,629/- and Rs. 2,55,846/- sanctioned earlier were ordered to be recovered/realised along with interest. The impugned Order-in-Appeal set aside the said two Orders-in-Or....

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....aid as additional duty of customs ('4% of the value of goods') at the expenditure side of the books of accounts; "therefore, the amount of CVD has been passed on to the buyers/customers". 3.1 Ld. AR cites in support the order of the Hon'ble Supreme Court in the case Grasim Industries Ltd. v. Commissioner of Central Excise, Bhopal [2011 (271) E.L.T. 164 (S.C.)] saying that where refund has ....

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....burden of 4% CVD was not passed on by the importer to any other person, it is difficult to accept the Revenue's argument against the assessee respondent without there being any documentary evidence to such effect. The C.B.E. & C. Circular No. 16/2008-Cus., dated 13-10-2008 makes a mention that in case of refund claims of 4% CVD in terms of Notification No. 102/2007-Cus., dated 14-9-2007 the indepe....