2008 (1) TMI 669

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..... se amounts have not been passed on to their customers - refund allowed - decided in favor of appellant. - C/CDM-136 & 115/2004 - A-39-40/KOL/2008 - Dated:- 7-1-2008 - Dr. Chittaranjan Satapathy, Shri D.N. Panda,JJ. REPRESENTED BY : Shri S. Ignatius, Advocate, for the Appellant. Shri N.C. Chowdhury, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Hear .....

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..... clearly states that the amount is receivable from the Department, these are ample proof that these amounts have not been passed on to their customers Applying the ratio of the Tribunal s earlier decision in the case of M/s. J.K. Industries Ltd. v. Commr. of Customs, Kolkata - Order No. A/1181-1182/Kol/2007, dated 18-6-2007 [2007 (217) E.L.T. 111 (T)] we set aside the impugned order and direct th .....

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