TMI Blog2009 (8) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... n the parties to reduce the prices therefore the appellant filed the refund claims after taking into consideration the reduced prices in respect of the excise duty paid in excess. The contention is that as there is variation clause in the agreement under which the goods were supplied and subsequently prices were finalized and the price and duty element was adjusted by issuing the credit notes therefore it cannot be said that burden of duty has been passed on. Appellant relied upon a certificate given by their customers dated 10-12-2002 in this regard. Appellant relied upon the following decisions:- (1) Universal Cylinders Ltd. v. CCE, Jaipur-I, 2004 (178) E.L.T. 898 (Tri.-Del.). (2) Rajasthan Electronics Instruments Ltd. v. CCE, Jaipu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, the bar unjust enrichment is applicable even subsequently credit notes were issued in this regard. Revenue also relied upon the decision of Hon ble Punjab and Haryana High Court in the case of Mauria Udyog Ltd. v. CCE - 2007 (207) E.L.T. 31 (P H) = 2008 (11) S.T.R. 319 (P H). The contention is that Hon ble High Court after relying upon the decision of Hon ble Supreme Court in the case of MRF Ltd. v. CCE, Madras - 1997 (92) E.L.T. 309 (S.C.) held that in the case of price reduction subsequently to the clearance of goods and the assessments were not provisional, the subsequent reduction in prices could not be made foundation for seeking refund under Section 11B of the Central Excise Act. The contention is that in the present case as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not hit by the principles of unjust enrichment. Same is the situation in the case of Rajasthan Electronics Instruments Ltd. (supra) where the Tribunal after noticing the fact that the customers has neither paid price or duty in terms of the invoices under which the goods were cleared. In the case of UOI v. A.K. Spintex Ltd. (supra) the Hon ble High Court after noticing the facts that price mentioned in the invoices on which duty has been paid was not accepted by the customers and they protested and paid the less amount. Reliance of applicant in their own case will also not help the case as the Tribunal remanded the matter to the lower Authority and the decisions of the Larger Bench of the Tribunal relied upon by Revenue were not taken in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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