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M/s. Dinesh Pouches Ltd. and M/s. Dinesh Tobacco Industries Versus C.C.E. Jaipur-II

2016 (8) TMI 34 - CESTAT NEW DELHI

Refund - unjust enrichment - valuation dispute was decided in favor of assessee - Pan Masala not containing tobacco and beetle nut not more than 10% - Held that:- In as much as various invoices clearly indicate the quantum of duty charged and passed on to the customers, it is to be inferred that the excess amount of duty now arrived at as refundable has been passed on to the ultimate customers. The various case laws relied upon by the appellant deal with various cases in which the MRPs have rema .....

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EX(DB) - FINAL ORDER NO. 52381-52382/2016-EX(DB) - Dated:- 28-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V.Padmanabhan, Member (Technical) Shri O.P. Aggarwal, Advocate for the Appellants Shri R.K. Manjhi, DR for the Respondent ORDER The present appeal is against the order in appeal dated 11.08.2005 passed by the Commissioner (A) Jaipur. The appellant is a manufacturer of Sada Pan Masala falling under sub heading 210600 of the Central Excise Tariff Act. They were paying excise duty o .....

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f the section 4 of the Central Excise Act 1944 and not under section 4A ibid. In the light of above decision of the Honble Tribunal the appellants filed refund claims before the Assistant Commissioner which were held to be admissible on merit. Further, the original authority vide his order dated 10.12.2004 sanctioned the refund claim but ordered to credit the amounts to the Consumer Welfare Fund applying the principle of unjust enrichment in terms of section 11B of the Central Excise Act. The a .....

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O.P. Agarwal, CA for the appellant and Shri R.K. Manjhi, Ld. DR. The submission of the Ld. Counsel is that the MRP of the pouches of pan masala is constant and even the wholesale prices also remains so. He submitted that since the duty incidence has been worked out backwards to arrive at the duty payable under section 4 and also worked out the lower amount payable, they have not passed on the incidence of duty to their customers. As an illustration he submitted as follows: Sl. No. Bill No. Bill .....

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E Pune-2007 (211) ELT 388 (Trib). ii. Dupen Laboratories Ltd. Vs. CCE 2014 (301) ELT 344 (Tri) iii. Karnataka Antibiotics & Pharmaceuticals Vs. CCE 1996 (83) ELT 114 (Tri). iv. CCE Vs. Crane Betel Nut Powder 2009 (15) STR 527 (Tri). 4. The Ld. DR on the other hand argued that simply because MRP has remained constant it cannot be presumed that the incidence of duty has not been passed on to the customers. He cited the following case law in his support and prayed that the authorities below hav .....

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