TMI Blog2010 (7) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... ords, if the higher duty is not passed on to the customer and the customer has not paid the said amount, the assessee is entitled to refund of that excess amount paid at a higher rate, substantial question of law is answered against the revenue and in favour of the assessee. - C.E.A. No. 53 of 2007, - - - Dated:- 22-7-2010 - N. Kumar and B.V. Nagarathna, JJ. Shri M.V. Chandrashekara Reddy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Madras [1997 (92) E.L.T. 309 (S.C.)] wherein it was held that the duty was chargeable on the price prevailing on the date of actual removal as shown by the assessee and the subsequent reduction in the price could not create a right in favour of the assessee? 2. The respondent is a manufacturer of caustic soda falling under Chapter 28 of Central Excise Tariff Act, 1985. They filed a refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he buyer. The buyer had not availed MODVAT credit, which is evident from the certificate issued by the jurisdictional Superintendent. The discounted price had to be treated as the transaction value and therefore, it held that refund of excess duty was admissible. Aggrieved by the said order, the appellant preferred an appeal before the Tribunal. 3. During the course of the appeal, the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals), the Tribunal found no reason to interfere in the order. Accordingly, the appeal filed by the revenue came to be rejected. Aggrieved by the same, the revenue is in appeal. 4. We have heard the learned counsel for the parties. 5. From the material on record as well as the finding recorded by the two appellate authorities, it is clear that the excise duty has not been passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concurrently held. The said findings recorded by the authorities is based on legal evidence on record. Keeping in mind the aforesaid legal provisions, we hold that the said finding do not suffer from any legal infirmities which calls for interference. In. that view of the matter, we do not see any merit in this appeal. Accordingly, the appeal is dismissed. Hence, the substantial question of law i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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