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2016 (8) TMI 34 - AT - Central ExciseRefund - unjust enrichment - valuation dispute was decided in favor of assessee - Pan Masala not containing tobacco and beetle nut not more than 10% - Held that:- In as much as various invoices clearly indicate the quantum of duty charged and passed on to the customers, it is to be inferred that the excess amount of duty now arrived at as refundable has been passed on to the ultimate customers. The various case laws relied upon by the appellant deal with various cases in which the MRPs have remained constant even though there have been variation in the duty rates. In the cited decisions, under different circumstances it has been held that the duty element has not been passed on. But on careful consideration of these case laws we find that the facts of the present case are totally on a different footing from those. Therefore, these case laws are of no help to the appellant. Appellant failed to passed the test of unjust enrichment - Decided against the assessee.
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