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M/s Automotive Coaches & Components Ltd. Versus Commissioner of Central Excise, Chennai-II

2016 (2) TMI 451 - CESTAT CHENNAI

Entitlement to refund claim - Held that:- It is elementary principle of jurisprudence that the duty if any, paid excessively should not enrich the State at the cost of the citizen. Therefore, the Adjudicating authority is directed to examine whether .....

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tion that guidelines for grant of refund is laid down apex court in the case of Mafatlal Industries Ltd. Vs Union of India (1996 (12) TMI 50 - SUPREME COURT OF INDIA ). The authority following such guidelines shall order refund, if any, admissible in .....

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Member (J) For the Appellant : Mr M Kannan, Adv For the Respondent : Mr B Balamurugan, AC (AR) ORDER Learned counsel that M. Kannan submits that perusal of the appellate order does not throw light as to whether learned Commissioner (Appeals) has exa .....

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of excess duty, if any, paid subject to legal provisions contained in law. But learned Adjudicating Authoring had total disregard to such decision of the Tribunal. Learned appellate authority in para 6 of his order denied refund on the ground that th .....

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ore such excess permanent requires scrutiny with the assistance of the appellant. 3. Revenue on the other hand says that the appellate commissioner has passed an appropriate order. The appellant lost its right after the Tribunal's order and no re .....

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. As regards the issue of valuation, we find that the same is beyond the scope of dispute raised in the show-cause notice. The department has merely accepted the value declared by the appellants. In case, they have paid duty on a higher value as cont .....

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