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2014 (6) TMI 448 - AT - Central ExciseDenial of refund claim - unjust enrichment - Central Excise duty on Biris - excess payment of duty despite the fact that duty was reduced - price inclusive of duty - uniform price - stability in price - sale and purcase between primary societies and central society - Held that:- appellants were not showing the duty separately in their invoices and it is their claim that prior to 1-3-2007 and after 31-7-2007 and also in between the price of biris remained same irrespective of the amount of duty paid mainly whether it is Rs. 8/- or Rs. 10/-. - Following decision of Union of India v. Mulder India (P) Ltd. [2006 (8) TMI 210 - HIGH COURT OF KARNATAKA AT BANGALORE] - Decided in favour of assessee.
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