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2016 (11) TMI 993 - CESTAT MUMBAI

2016 (11) TMI 993 - CESTAT MUMBAI - TMI - Rejection of refund claim - Benefit of Notification No.6/94 dated 01/03/94 - benefit of concessional rate of duty - unjust enrichment - Held that: - From the Chartered Accountant’s certificate it has been submitted by the appellant for the first time in Tribunal. I find that the claim of the appellant that the price to the dealer before and after the period in dispute is the same is incorrect. It can be seen from the certificate that the price for sale i .....

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e of the product was uniform does not lead to a conclusion that incidence of duty has not been passed on - appeal dismissed - decided against appellant. - E/1118/11 - A/87042/16/SMB - Dated:- 13-4-2016 - Mr. Raju, Member (Technical) Shri.Rajesh Oswal, Advocate for appellant Shri.NN Prabhudesai, Supdt. (AR) for respondent ORDER The appellant, M/s.Midas Care Pharmaceuticals Pvt. Ltd., manufactured a product named Lidocaine USP for which they claimed the benefit of Notification No.6/94 dated 01/03/ .....

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eals) who allowed their appeal. Since the appellant had paid duty under protest for the period 11/99 to 12/2000 during the pendency period of the appeal, they have filed refund claim of the same. The refund claim was rejected by the original adjudicating authority on the grounds that the appellants have failed to establish that they have not passed on the incidence of the duty paid to the customers in terms of Section 11B. The appellant challenged the same before the Commissioner (Appeals) who d .....

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ppellant had stopped availing the benefit of the notification they had reduced their assessable value and started paying the Central Excise duty in such a manner that realization from their dealers did not change much and the MRP of the product remain the same through out the period. He however, admitted that the invoices issued to the dealers contained the full duty element as part of the invoice. 2.1 The learned Counsel argued that since the price of the product to the dealer did not change si .....

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India Ltd., - 2004 (166) ELT 3 (SC) is not applicable to their case as in that case there was a categorical findings that it was improbable for the dealers to absorb 20% element of duty as the dealers margin are that not usually high. 3. The learned AR argues that the Hon ble Supreme Court in the case of Allied Photographics India Ltd. case has specifically observed that uniformity in price before and after the assessment does not lead to the inevitable conclusion that incidence of duty has not .....

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Vs. CCE - 2015 (323) ELT 682 (All). 4. I have gone through the rival submissions. From the Chartered Accountant s certificate it has been submitted by the appellant for the first time in Tribunal. I find that the claim of the appellant that the price to the dealer before and after the period in dispute is the same is incorrect. It can be seen from the certificate that the price for sale in outside Maharshtra have in fact reduced and changed a number of times during this period. For example, the .....

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