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2011 (6) TMI 589 - CESTAT, MUMBAIRefund claim - unjust enrichment - appellant paid duty under protest - Revenue submitted that the price-lists filed by the appellant is clearly showing the assessable value and the price at which the goods have been sold to the customers which is higher than the assessable value. - He also submitted that as per the invoices, the price shown in the price-lists which is inclusive of Central Excise duty has been recovered from the buyers. Therefore, it is quite clear that the appellant recovered the duty from their buyers – Held that:- invoice dated 18/07/1988 shows the prices which have been shown by the appellants in the price-lists filed before the department on 01/08/1988 where the prices in the invoices and the price-lists, prices given in the price-list have not been increased or having duty element as compared to the invoice for the previous period, appellants are entitled for the refund claim, order set aside and appeal allowed
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