2018 (2) TMI 1488

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....R) for the respondent ORDER The dispute pertains to refund of excise duty of `19,20,362 claimed to have been paid in excess in September 2006 arising from a miscalculation of the applicable customs duties paid on import of 'markers' for 'oil marketing companies' under an agreement among M/s Indian Oil Corporation, M/s Authentix, UK and the appellant, M/s SGS India Pvt Limited. The 'markers' ....

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....payable by the customer was restricted to Rs. 11,790 per litre. The duty paid in excess was therefore sought as refund which was denied by the two lower authorities leading to this appeal against order-in-appeal no. BR/87/Th-I/2013 dated 31st January 2013 of Commissioner of Central Excise (Appeals), Mumbai-I. In the grounds of appeal, it is submitted that the first appellate authority had failed t....

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....(226) ELT 729 (Tri-Bang)], is that the nature of assessment, whether provisional or final assessment, is not relevant to a claim for refund filed within the period of limitation. According to the appellant, the reduction in price is not an event subsequent to the sale but in accordance with the terms fixed before the sale and, therefore, not suspect as a contrivance to evade duty. 3. Heard Lear....

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....was but a provision in the commercial agreement which is not germane to the general provisions of valuation, viz., the transaction value. On a perusal of the orders of the lower authorities, it is seen that no attempt has been made to ascertain the veracity of the claim of the appellant that a duty higher than that mandated by law had been paid. Such an ascertainment would require an exercise akin....