2019 (3) TMI 1735

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....t. Shri T.K. Sikdar, AR, for the Respondent. ORDER The appellant are engaged in the manufacture of medicaments. They are also supplying free physician samples. As regard clearance of free physician samples the appellant was paying excise duty on the pro rata of the trade value of the trade pack. As per the Circular No. 643/34/2002-CX, dated 1-7-2002 it was clarified that the excise duty o....

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....the refund claim. The said order was again challenged by Revenue before Commissioner (Appeals) who upheld the sanction order of the original authority. Thereafter, Revenue filed appeal before the Tribunal. Subsequently, the same was withdrawn by the Revenue. Meanwhile the adjudicating authority issued a protective SCN for recovery of erroneous refund which was confirmed by the adjudicating authori....

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....rom 2002-2005 the valuation as per Circular was 115% of the cost of manufacture. Though in 2005 Circular was superseded, it was applicable up to 25-4-2005. He placed reliance on the following judgments : • M/s. Medley Pharmaceuticals Ltd. - 2011 (263) E.L.T. 641 (S.C.) • Mafatlal Industries Ltd. - 1997 (89) E.L.T. 247 (S.C.) • Hira Packaging - 2017 (6) G.S.T.....

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....emsp;Shri T.K. Sikdar, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I heard both the sides and perused the record. There is no dispute that initially refund was sanctioned only as a compliance of this Tribunal's order wherein the refund matter was finally decided in favour of the appellant. Since Revenue had not filed a....