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Whether in case, composite price (inclusive of service tax) is shown in invoice and no separate duty indicated , will be treated as unjust enrichment i.e. burden of service tax liability has been transferred?

Dated:- 7-4-2015 - 21 - Refund No. In the case of Jaipur Syntex Ltd. [2002 (4) TMI 113 - CEGAT, NEW DELHI], it was held that the argument of the learned JDR that since in invoices, the composite duty inclusive of excise duty, had been shown, a presum .....

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d even by the Apex court. In the case of Metro Tyres Ltd., it was held that the contention of the Department, however, was that in the price list these prices were shown by the appellants as inclusive of the excise duty and, therefore, it has to be c .....

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charging to its retail consumers prior to 1961, it was clear that there was no element of excise duty added to the price after the excise duty came to be levied in 1961. The fact that in the price list, the price was stated to be inclusive of the ex .....

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