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2013 (6) TMI 509 - AT - Central ExciseRefund - price revision clause - valuation - Excess payment of duty - supply of LPG Cylinders to IOC Ltd. and HPC Ltd. - Unjust enrichment - Held that:- refund can be granted in such cases as may be seen from the decision in the case of Universal Cylinders (2004 (5) TMI 218 - CESTAT, NEW DELHI) which was affirmed by the Apex Court by dismissing the appeal. So this issue is already decided in favour of the appellant to the extent it relates to claim which is not time-barred. Unjust enrichment - collection of money from the buyer - Held that:- Revenue is relying on the decision of the Apex Court dismissing the appeal against the decision in the case of Sangam Processors (Bhilwara) Ltd. (1993 (2) TMI 211 - CEGAT, NEW DELHI). This was not a case of goods cleared under a price variation clause but was in the context of a Notification issued under Section 11C of Central Excise Act. The decision in the case Grasim Industries [2011 (8) TMI 689 - SUPREME COURT OF INDIA] relies on the decision in the case of Sangam Processors (Bhilwara) Ltd. Since the matter in relation to contracts involving price variation clause and where the buyer adjusted the excess price paid on certain clearances in the price of later clearance has been specifically examined in the case of Universal Cylinders and held in favour of assessee and affirmed by Supreme Court this decision has to be adopted in this case. - Decided in favor of assessee.
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