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M/s Varun Beverages Ltd. Versus Commissioner of Central Excise And Vice-Versa

2016 (9) TMI 1128 - CESTAT ALLAHABAD

Refund claim - period from July, 2001 to March, 2002 - Special Excise Duty & Educational Cess paid by them from 1st March, 2005 to 6th April, 2005 on the goods manufactured by them - unjust enrichment - appellant passed on various discounts to the buyers during the said period by issuing credit notes - appellant pleaded that at the time of removal of the goods, it was not possible to know the quantum of discount that was to be deducted from the transaction value - Held that:- the Hon’ble High Co .....

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llant - Appeal Nos. E/2726 & 2802/2007-CU[DB]with Cross Application No. E/CROSS/276/2007 - Final Order No. 70825-70826/2016 - Dated:- 1-9-2016 - Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri R. Sudhinder, Advocate for the Appellant Shri Rajiv Ranjan, Joint Commissioner (AR) for the Department ORDER Per Mr. Anil G. Shakkarwar These two appeals are arising out of Order-in-Appeal No. 92-95-CE/LKO/2007 dated 27.07.2007 passed by Commissioner (Appeals) of Custo .....

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there was no Special Excise Duty leviable on goods covered by said tariff item in the Second Schedule to the Central Excise Tariff Act, 1985. The original authority issued them the Show Cause Notice dated 08-03-2006 contending that the goods manufactured by them attracted Special Excise Duty and therefore refund was inadmissible to them. The said Refund Application was decided through Order-in-Original No. 90/Refund/2006 dated 13-11-2006. Original Authority has held that the transition from 6 d .....

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377; 10,66,148, 1,13,811/- and 5,73,694/- which were rejected by Original Authority through Order-in-Original respectively through Orders-in-Original 91/Refund/2006 dated 05-12-2006, 92/Refund/2006 dated 06-12-2006 & 120/Refund/2006 dated 22-01-2007 respectively. M/s Varun Beverages Ltd., preferred appeal against said three Orders-in-Original before Commissioner (Appeals) which were assigned Appeal No. 174/2006, 176/2006 & 44/2007. The Commissioner (Appeals) through his Order-in-Appeal N .....

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nce was passed on the customers and therefore the said amounts needs to be credited to Consumer Welfare Fund. In respect of refund claim of ₹ 1,90,580/- M/s Varun Beverages Ltd., has preferred appeal before this Tribunal bearing No. E/2726/2007 & in respect of remaining three refund applications allowed by ld. Commissioner (Appeals), Revenue has preferred an appeal before this Tribunal bearing No. 2802/2007. 3. The grounds of appeal in respect of Appeal No. E/2726/2007 filed by M/s Var .....

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sioner of Central Excise, Bangalore reported at 2007 (7) S.T.R. 35 (Tri. Bangalore), due to issue of credit notes there is no unjust enrichment and refund is admissible. 4. The Grounds of appeal in Appeal No. E/2802/2007 filed by Revenue is that in the budget proposal there was no provision to withdraw the Special Excise Duty on Beverages base syrup. They further contended that Notification No. 7/2005-CE (NT) dated 24-02-2005 clarified that the existing rate of duties in the 1st Schedule and 2nd .....

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ted it on the ground of unjust enrichment. He submitted that it was already argued in the grounds of appeal that they had issued credit notes immediately after the clearance of goods and credit notes were in respect of the Special Excise Duty passed on to the buyers of the goods and there are large numbers of pronouncements wherein it was held that if the credit notes are issued then the duty instance does not get passed on to the customer. He has relied on pronouncement of Hon ble High Court of .....

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