TaxTMI 
TaxTMI 
2019 (1) TMI 1166
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.... (AR) for respondent ORDER Per: C J Mathew M/s Bharat Sanchar Nigam Ltd is in appeal against the rejection of its claim for refund of duties of central excise that had been recovered consequent upon proceedings for enhancement of assessable value in accordance with rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. The appellant had sought refund of R....
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....mitation of time as the appellant had been unable to establish that the duties had been paid 'under protest.' Hence this appeal before us. 2. At the outset, Learned Counsel for appellant informs us that the appellant had been discharging its tax liability based on cost of production without adding the notional fixed percentage of profit as stipulated in rule 8 of Central Excise Valuation (Determi....
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....had, vide order no. A/85173/18 dated 29th January 2018, in appeal of Revenue against the dropping of the demand by Commissioner of Central Excise, Mumbai Zone-I, referred the matter to the Hon'ble President for constitution of a Larger Bench as the decision of the Kolkata bench, that had been relied upon for filing this refund claim as well as by the adjudicating authority for dropping proceedings....