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2016 (12) TMI 207 - AT - Central ExciseRefund claim - sale of cement at contracted price - unjust enrichment - Held that: - I find that the respondents are selling the cement at contracted price i.e. inclusive of duty. Whatever price has been agreed by the respondent with their buyers is the sole consideration of the goods. Further, the Revenue has not given any specific instance that the buyer has taken the credit of higher amount of duty shown in the invoices by the respondent. In that circumstance, I hold that the decision of this Tribunal in the case of Amadalavalasa Cooperative Sugar Ltd. vs. CCE, Visakhapatnam [2007 (1) TMI 432 - CESTAT, BANGALORE] is squarely applicable to the facts of this case. Therefore, I do not find any infirmity in the impugned order and the same is upheld - appeal dismissed - decided against Revenue.
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