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C.C.E., Bhopal Versus M/s. Tesla Transformer Ltd.

2016 (9) TMI 285 - CESTAT NEW DELHI

Refund claim - goods covered under invoice were eligible for exemption under Notification No. 3/2004-CE dated 08.01.2004 - firstly refund application was filed by the buyer which was subsequently withdrawn and there after respondent had filed the ref .....

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ithdrawn the refund application and on 10.07.2007 the respondent had filed the refund application, it is evident that the Central Excise Duty amount was not returned by the respondent to the buyer till such time. There is also no evidence available i .....

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rm of a credit note cannot be considered as a document to prove the fact that the incidence of duty has not been passed on. We find support from the judgment of Gujarat High Court cited by the Revenue, in the case of Commissioner of Central Excise an .....

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we do not find any merits in the impugned order. - Decided in favour of Revenue - E/959/2008-EX [DB] - Final ORDER NO. 52906/2016 - Dated:- 11-4-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Present for the Appella .....

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Brief facts of the case are that the respondent has supplied CRGO Energy Efficient Transformer to its buyer M/s. Mannarai Common Effluent Treatment Plant Pvt. Ltd., Tirupur, Tamilnadu vide invoice No.192 dated 06.01.2007 on payment of Central Excise .....

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he buyer was withdrawn subsequently on 05.07.2007. There after the respondent on 10.07.2007 had filed the refund application before the Jurisdictional Central Excise Authorities. The refund application field by the respondent was adjudicated and vide .....

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the adjudication order, the ld. Commissioner (Appeals) has disallowed the appeal of the Revenue. Hence this present appeal before the Tribunal. 4. Heard the ld. Counsel for both sides. 5. We find that at the time of supply of goods, the respondent he .....

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refund application, it is evident that the Central Excise Duty amount was not returned by the respondent to the buyer till such time. There is also no evidence available in the file that the Department has insisted the buyer to withdraw the refund ap .....

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