2018 (3) TMI 1225

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....or Appellant Shri Sanjay Hasija, Supdt. (A.R) for respondent ORDER Per : Ramesh Nair The appellants are engaged in the manufacture and sale of motor vehicles. In the case of vehicle cleared which was registered as taxi, Special Excise Duty (SED) is exempted by way of refund, therefore the Special Excise Duty is not payable. However since the appellant at the time of clearance paid the ....

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....dra Jain, Ld. Counsel appearing on behalf of the appellant submits that even though in case of vehicle registered as taxi, the SED was not payable but the appellant have paid the sales tax not only on the value +BED but on SED also irespective whether the amount of sales tax was payable lesser the sales tax shown and collected in the bill, but whatsoever amount of sales tax shown in the invoice co....

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....e other hand, Shri Sanjay Hasija Ld. Superintendent (A.R.) of the Revenue reiterates the findings of the impugned order. He submits that since some refund is appearing in the Sales Tax/VAT return and it is also admitted that the part of the sales tax amount in case of taxi was not payable by the appellant. Therefore the presumption of the lower authority is correct and appellant is under obligatio....

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....as legally not payable and the same is refundable. It is also fact that some refund amount is reflected in sales tax return. Therefore it is obligation on the appellant to explain that refund appearing in the sales tax return does not pertain to the excess Sales Tax/VAT paid in case of sale of vehicle which was registered as taxi. For this reason the matter needs to be remanded to the adjudicating....