Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (8) TMI 324 - AT - Central ExciseRefund of duty paid under MRP, Section 4A – unjust enrichment – All the case laws provided by the appellant are related to Section 4, transaction value based duty - None of the case laws pertain to Section 4A, MRP based duty - Therefore, the ratio of these case laws cannot be applied here. Once the MRP is printed on the goods and the goods are sold to the customers at the printed MRP, which is inclusive of excise duty, it is implied that the duty incidence has been passed on to the ultimate consumer unless contrary is proved. The appellants have not proved to the contrary in this case. The onus is on them to rebut the presumption under Section 12B ibid, which they have failed to discharge – Refund not allowed – appeal rejected.
|