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M/s. Sree Rayalaseema Green Energy Ltd. Versus CCE, C&ST, Tirupathi

2016 (6) TMI 763 - CESTAT HYDERABAD

Refund claim - Bar of unjust enrichment - Held that:- It is correct that the purchase order / agreement has a price variation clause. It is also seen that the prices are finalized much later after clearance of the transformers. It is submitted that appellants are receiving payments from DISCOMS, not invoice-wise, but as bulk amounts through cheques and RTGS. In case of negative price variation payments, the DISCOM (distribution company) only issue negative price variation approval letters. This .....

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original authority to re-examine the refund claim after giving reasonable opportunity for personal hearing. The appellant is at liberty to adduce any further evidence to establish their case. The impugned order is set aside and appeal is allowed by way of remand. - E/1504/2012 - A/30321/2016 - Dated:- 26-4-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri P. Dwarakanath, Consultant for the appellant Shri R. Manohar, Addl. Commissioner(AR) for the respondent ORDER The appellants are manufactu .....

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e, during the period from 17/07/2010 to 04/01/2011, the appellants paid excess duty of ₹ 1,63,757/-. They then filed refund claim on 02/08/2011 of excess duty paid. A show-cause notice was issued proposing to reject the refund claim on two grounds: (i) that appellants have passed on the duty of incidence to buyers (ii) that appellants have failed to submit sufficient documentary evidence to prove that incidence of duty has not been passed on. 2. After due process of law, the original autho .....

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he appellant had furnished copies of purchase orders, Central Excise invoices, delivery challans, negative price variation letters and tabulation showing the refundable amount worked out. Adverting to this tabulation, the learned consultant explained how the excess duty happened to be paid. Column (5) of the table shows the price as per purchase order. The price is finalized long time after delivery of transformers. This finalized price was less than the price as per purchase order. The appellan .....

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