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2008 (10) TMI 193 - AT - Central ExciseUnjust Enrichment – Refund of Excess Duty Paid - Assessee relies solely on the judgment of the Madras High Court in Dollar Co. which held that the uniform sale price before and after the change in classification, valuation etc. indicated that the excess duty paid had not been passed on. This judgment was affirmed by the Apex Court when the civil appeal filed by the revenue against the same was dismissed. In the Allied Photographies India Ltd. the Apex Court held that this factor alone was not conclusive to find that the duty burden had not been passed on. - lower authorities have not rendered any finding on the claim of the assessee that the processing charges per unit quantity remained same throughout in the material period in respect of a given variety. The matter is therefore remanded to the original authority to allow the cash refund to Jansons subject to its claim being found correct. The appeal is allowed by remand.
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