2023 (7) TMI 476

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....ed a refund application for Rs.67,74,866/- on 17.06.2002 on the ground that they have supplied the said equipment along with software which was not chargeable to duty; since they paid duty which is not payable and have not recovered the same from customers, they are eligible for refund under Section 27 of Customs Act, 1962. A show cause notice dated 10.09.2022 was issued seeking to reject the refund claim. Order-in-Original dated 19.04.2006 was passed by Lower Authority holding that the duty was correctly paid as the value of software was correctly included in the assessable value and that the appellants could not prove that the incidence of duty was borne by them and was not passed off. On an appeal filed by the appellant, the First Appell....

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....¢ Kumar Metallurgical Corpn. Limited- 2008 (221) ELT 519 (Tri. Bang.). • Himatsingka Seide Limited- 2005 (191) ELT 885 (Tri. Bang.). • Premier Arycro India Limited- 2010 (260) ELT 158 (Tri. Bang.). • Transformers and Electricals Kerala Limited- 2005 (188) ELT 60 (Tri. Bang.). • Crane Betal Nut Powder Works-2011 (274) ELT 113 (Tri. Bang.). • Reliance Communications Infrastructure Limited- 2012 (279) ELT 85 (Tri. Del.). 3. Shri Amandeep Kumar, learned Authorized Representative appearing on behalf of the Department submits that the Excise Duty charged on the software has clearly been mentioned in the invoices; the appellant has collected duty at the rate of 16% on the combi....

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....xcept stating that the incidents of duty has not been passed on, the said CA certificate is silent on the issue as to how this amount has been treated in the books of accounts of the respondent ; no proof has been submitted to the effect that the expenses on this count have been charged to Profit and Loss Account so as to prove that the incidence of duty has not been passed on . 5. On going through the contracts/purchase orders, it is seen that the same are for a value which is inclusive of Excise duty, Sales Tax, Fright/Insurance/ Packing/Forwarding, Documentation, Training charges, Octroi and any other charges; this indicates that the consideration paid by MTNL/BSNL is inclusive of taxes payable; in the schedule the value of software, ....