TaxTMI 
TaxTMI 
2024 (2) TMI 665
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.... sanction of refund in respect of difference of payment made during clearance done with provisional assessment to the depot that was finally assessed after the clearance to the Customers, by the Commissioner(appeals) vide his above referred order, is assailed in this appeal. 2. Facts of the case, in a nutshell, is that Appellant is a manufacturer of excisable goods including lubricants oils being sold in packs of 10, 20,25... up to 210 Liters. The packs of 10 and 20 Liters were assessed on MRP basis, while tax amount more than 20 Liters were assessed under Section 4 of the Central Excise Act, 1944 read with Rule 7 of the Valuation Rules, 2000. While different packs were sold through their C & F Agents with various cash and special discou....
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....CESTAT itself for other periods also which relief on the same issue of refund accrued after final assessment was also granted by the Refund Sanctioning Authorities or Commissioner (Appeals) and Appellant is before this Tribunal claiming refund for the period from July 2011 to November 2012 to its account instead of the same being credited to the Consumer Welfare Fund. He further argued that facts of all those periods being identical and Respondent-Department having accepted the orders of refund passed in favour of the Appellant, as noted above, it cannot take a divergent stand in view of the settled position of law settled through several decisions including that of Birla Corporation Ltd. [2005 (186) E.L.T. 266 (SC)], Jain Vanguard Polyb....
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.... Xavier P. M. Mascarenhas AR, argued in support to the reasoning and rationality of the order passed by the Commissioner (Appeals) and took us through his order at Para 12 to justify that certificate of Chartered Accountant/ Cost Accountant is just a corroborative piece of evidence which will have no effect in the absence of invoices and other records, for which the order passed by the Commissioner (Appeals) needs no interference by this Tribunal. 5. We have gone through the case record and the order passed by the Refund Sanctioning Authority and Commissioner (Appeals) and also perused the relied upon decisions. At the outset it is required to be pointed out that only in respect of assessable goods cleared for sale explace of removal whi....
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....e customers at the time of sale and clearance of goods to them. There is no dispute that the actual discount or sale at a lesser price was not extended to the customers since, the Assistant Commissioner has noted in his findings at Para 5 that Superintendent had verified the reports and statements concerning clearance of goods at the factory gate and at the C & F Agents and submitted his report that discounts were actually passed on by the C & F Agents to the dealers, as indicated in their invoices. This being so, the entire amount of excess payment of duty can be considered as borne by the Appellant alone, since duties from the customers/ dealers were actually realized at C & F Agents end and paid to the department. We are, therefore, of t....