2018 (7) TMI 1681

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...., A.R. - for the respondent ORDER Per Bijay Kumar : This appeal has been filed by the appellant against the impugned order passed by the ld. Commissioner (Appeals) wherein the appeal filed by the appellant has been rejected upholding the order of the original adjudicating authority. 2. The issue pertains to grant of refund to the appellant in terms of their application, which was adjud....

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....e following case laws: (i) Sesa Goa Ltd. Vs. CCE & Cus.- 2014 (313) ELT 317 (T); (ii) Indian Oil Corporation Vs. CCE & Cus. - 2005 (180) ELT 202 (T); (iii) CCE Vs. Panihati Rubber Ltd. - 2004 (172) ELT 310 (Cal.) (iv) CC Vs. Larsen & Toubro - 2006 (200) ELT 132 (Tri.-Bang.): and (v) Amadalavalasa Co-operative Sugars Ltd. Vs. CCE - 2007 (219) ELT 526 (Tr.-Bang.). 4. At the time....

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....ort and realisation of CFR price @ USD 70.00 PDMT in the contract itself proves that the incidence of duty has been passed on to the buyer. Further, at the time of personal hearing before the adjudicating authority the appellant has admitted that they realised from buyer USD 70.00 PMT. This itself suggested the passing the incidence of duty to the buyer. 6. We have considered the submissions ma....