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M/s P.S.C. Pole Factory Versus Commissioner of Central Excise, Nagpur

2016 (6) TMI 151 - CESTAT MUMBAI

Denial of refund claim - Unjust enrichment - appellants working under Maharashtra State Electricity Distribution Co. Ltd. and are a State Government Undertaking argued that the electricity tariffs are determined by Maharashtra State Electricity Regul .....

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in the case of Maharashtra State Electricity Board Vs CCE, Pune-I [2007 (8) TMI 566 - CESTAT, MUMBAI],the benefit is denied to Maharashtra State Electricity Board. - Decided against the appellant - Appeal No. E/562/09 - Order No. A/87387/16/SMB - Dat .....

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The appellants were sanctioned a refund claim of ₹ 22,55,980/-. However, the same was credited to the Consumer Welfare Fund by the original adjudicating authority. The appeal filed by the appellant before the Commissioner (Appeals) was also re .....

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ment Undertaking. He argued that the electricity tariffs are determined by Maharashtra State Electricity Regulatory Commission and neither generating company nor the distributing company can load the electricity tariff. He argued that in view of the .....

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