Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 678 - AT - Central ExciseDenial of refund claim - Unjust enrichment - Held that:- Commissioner (Appeals) has recorded in favour of the respondent assessee, that it has collected the duty of excise as per the commercial invoice and have not collected the higher duty as indicated in the excise invoice. Further, the appellate authority has considered the C.A. certificate which also categorically indicated that the assessee has not passed on the burden of duty/differential duty to its customers and had also relied on ruling of the Tribunal in the case of Commissioner of Central Excise Vs. Shethia Audio Pvt. Ltd. - [2003 (2) TMI 133 - CEGAT, MUMBAI]. Further, I hold that ruling relied upon by the Revenue are not applicable in the facts and circumstances of the case. The main ground of the Revenue is that the learned Commissioner (Appeals) has allowed the appeal of the respondent assessee taking notice that the prices have remained the same before and during the period in dispute. It is not the case as evident on perusal of the impugned appellate order. Thus, I uphold the appellate order and dismiss the appeal of the Revenue. The respondent assessee will be entitled to refund with interest, if any - Decided against Revenue.
|