TMI Blog2008 (1) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... /2008-WZB/C-III/(SMB) - Dated:- 18-1-2008 - Ms. Jyoti Balasundaram, J. REPRESENTED BY : Written Submissions, for the Appellant. Shri C. Lama, JDR, for the Respondent. [Order]. In this case, the Assistant Commissioner has dropped the proceedings initiated against the appellants herein under show cause notice dated 13-6-2005 for rejection of claim for refund against refund of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings on the ground that the price of the goods manufactured and cleared by the appellants remained the same both before and after assessment). He has also noted that the higher duty paid by the assessees was charged as expenditure in the profit and loss account. In the case of Rajasthan Spinning and Weaving Mills reported in 2006 (194) E.L.T. 254, the Tribunal has held that booking of the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the incidence of duty has not been passed on to the buyers, in the light of the Allied Photographics case cited supra. In view of the settled legal position that the uniformity in price before and after assessment is not sufficient to conclude that the duty burden has not been passed on to customers, I agree with the finding of the Commissioner (Appeals) that the refund claim is hit by unjust enri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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