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TMI Blog2004 (1) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : Jeet Ram Kait, Member (J) (Oral)]. - This appeal is directed against Order-in-Appeal No. 028/2003, dated 28-2-2003 by which the ld. Commissioner (Appeals) has held that the purchaser does not have right to claim refund of duty paid by manufacturer under protest by applying the ratio of the Hon'ble CEGAT (Larger Bench) decision in the case of National Winder v. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the findings recorded by the Ld. Commissioner, wherein, the plea of the appellant that duty paid on printed labels was not passed on to consumers was confirmed by the Ld. Commissioner based on the Certificate of the Chartered Accountants produced by the appellants. It is further submitted that the judgment rendered by the Hon'ble CEGAT (Larger Bench) in the case of National Winder v. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, Tirunelveli vide his letter No. C.No. IV/16/135/2003, APP, dated 3-9-2003, while giving his para-wise comments. It is further submitted that the appellants being the consumers have to obtain a disclaimer certificate from the manufacturer that the manufacturer has not claimed this amount as a refund. In the Para-wise comments, the Ld. Commissioner has submitted that duty was paid under protes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (S. C.). 5. We have considered the submissions made by both the sides and in view of judgments rendered by the Apex Court in the case of National Winder v. Commissioner of Central Excise, Allahabad (Supra), the refund claim filed by the purchaser of goods is not hit by the limitation period of 6 months. Therefore, the claim filed by the customer for the period 12-6-97 to 31-3-98 for an amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Winder v. Commissioner of Central Excise, Allahabad (Supra) has held that the doctrine of unjust enrichment would be applicable. We will, however, like to clarify that the judgment rendered in the case of Sinkhai Synthetics & Chemicals Pvt. Ltd., v. CCE, Aurangabad (Supra) may have to be preferred over the judgment rendered by the 2 Member Bench in the case of National Winder v. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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