2008 (3) TMI 167

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....peals involve a common issue, these are taken up for hearing and disposal together. 3. The five appeals relate to refund claims filed by the appellant company. The appellant company sold the impugned vehicles to the dealers and subsequently, allowed the dealers the impugned amounts by credit notes towards 'after sales service'. It is the claim of the appellant company that such 'after sales service' is allowable as a permissible deduction from the assessable value and hence, they are entitled to refund. Several issues have been raised in these appeals such as :- some of the claims have been filed beyond the statutory time-limit, the appellants not satisfying the principles of unjust enrichment; Credit Notes were issued subsequently etc. ....

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....value and removal of the goods by the assessees applying the approved rate and value and subsequent assessment on the RT-12 return by the proper officer. 6. As pleaded by Shri J.P. Khaitan, learned Senior Advocate, the procedure had undergone further change and at the material period, the appellant company was required to self-assess the duty and pay the same and subsequently, file a RT-12 return. We find that under the relevant Rules at the material time, on submission of the RT-12 return subsequent to payment of the self-assessed duty by the assessees, the proper officer was to scrutinize the RT return and intimate the appellants, if any extra amount is required to be paid by them; and allow a refund if any excess duty has been paid to....