Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2009 (8) TMI 905

..... lant filed this appeal against the impugned order whereby a portion of refund claim of the appellant was rejected as time-barred as well as on the ground of unjust enrichment. 3. The contention of appellant is that as per the price variation clause in the contract the goods were cleared on payment of appropriate duty and subsequently the prices were finalized and it is agreed between 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 adjust .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... pect of unjust enrichment is now settled by the following Larger Bench decisions of the Tribunal. (1) S. Kumar s Ltd. v. CCE, Indore, 2003 (153) E.L.T. 217 (Tri.- L.B.) (2) Grasim Ind. (Chemical Divn.) v. CCE, Bhopal, 2003 (153) E.L.T. 694 (Tri.- L.B.) 7. The contention is that in above cases the Larger Bench of the Tribunal held that once the element of duty is collected, 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 Su .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... oned that the revision has been adjusted against credit notes issued by the company. 10. Appellant relied upon the decisions of the Tribunal in the case of Universal Cylinders Ltd. (supra). In this case the customers refused the price of the cylinders as mentioned in the invoices and the same at the time of payment. In such a situation the Tribunal held that the claim is 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 noticin .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||