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2016 (8) TMI 200 - CESTAT NEW DELHI

2016 (8) TMI 200 - CESTAT NEW DELHI - 2016 (340) E.L.T. 563 (Tri. - Del.) - Refund - valuation - price variation clause in the rate contract - excess payment of duty due to downward revision in the price / rate – unjust enrichment - Held that:– The decision of the Hon’ble Supreme Court in the case of MRF Ltd. (1997 (3) TMI 104 - SUPREME COURT OF INDIA) is distinguishable inasmuch as in that case its stand clearly observed by the Hon’ble Supreme Court that there was no contract between the partie .....

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Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Sh. B. L. Yadav, Consultant for the appellant Sh. R. K. Manjhi, DR for the respondent ORDER Per Archana Wadhwa As per facts on record the appellants who are engaged in the manufacture of steel casting falling under Chapter Heading 73.25 of the first schedule of Central Excise Tariff Act, 1985 entered into rate contract with M/s Northern Coalfields Limited, Singrauli. As per one of the clauses of the said rate contract, the pri .....

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ustment in the subsequent bills. Simultaneously, the appellant also filed three refund claims for the period February 2006 to November, 2006 seeking refund of excess duty paid by them to the extent of ₹ 15,308/-; ₹ 1,67,207/- and ₹ 68,440/-. 3. Proceedings were initiated against the appellant by way of issuance of the show cause notice proposing to reject the said claims on the ground that the duty once having been paid by the assessee cannot be refunded by way of subsequent cl .....

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that having paid the excess duty and having collected the same from their customer, even though adjusted in subsequent bills, the provision of unjust enrichment would apply. He accordingly rejected the appeal. Hence the present appeal. 5. Ld. Advocate for the appellant has drawn our attention to various decisions laying down that if there subsequent reduction in the price, which in turn is based upon the price variation clause in the rate contract, the assessment has to be considered as provisi .....

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mier Explosives Ltd. 2008 (226) ELT 729 (Tri. Bang.). 6. As regards unjust enrichment its stands observed in the same very decisions of the Tribunal that where the excess duty initially collected stands paid back to the customer by way of issuance of credit note or by adjustments in the subsequent bills, principles of unjust enrichment become inapplicable, thus entitling the assessee to claim refund. This was specifically observed so in the decision of the Tribunal in the case of IBP Ltd. referr .....

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