2018 (12) TMI 301

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....ltant) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellants are engaged in the manufacture of various transmission equipments and parts thereof falling under heading number 8517 of the First Schedule to the Central Excise Tariff Act, 1985(5 of 1986). The sale of their products is exclusively....

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....Sales Tax Excise duty and other Statutory duties/levies etc. In the provisional Purchase Order, the rate per card having different transactories was mentioned but the value for the purpose of payment of duty of excise was calculated on total transactories instead of per card. For example, if the rate of one card of 21 transactories was Rs. 1486.19/-, but while showing the value in the invoices,....

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....fund/ITI/DIV-I/29/10/1249 dated 16/09/2011 proposing to deny refund claim inter alia on the ground (i) that the appellants have not submitted any request letter for granting provisional assessment during the relevant period; (ii) that the appellants have not proved that incidence of duty has not been passed on to the buyers. 3. Assistant Commissioner rejected the refund claim vide Order-in-Orig....