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Ultra Plus Lubes Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai-II And Raigad

2017 (5) TMI 867 - CESTAT MUMBAI

Refund of excess amount of excise duty paid - job-work - It is the case of the appellant that they discharged excess duty on the lubricating oil manufactured and cleared on behalf of M/s Valvoline Cummins Ltd. - principles of unjust enrichment - Held .....

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nd rightly denied - appeal dismissed - decided against appellant. - E/972, 1063/12 - A/86794-86795/17/SMB - Dated:- 22-3-2017 - Mr. M.V. Ravindran, Member (Judicial) Ms. Anjali Hirawat, Advocate for appellant Shri Sanjay Hasija, Supdt. (AR) for respo .....

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xcess amount of excise duty paid by appellant. It is the case of the appellant that they discharged excess duty on the lubricating oil manufactured and cleared on behalf of M/s Valvoline Cummins Ltd. (hereinafter referred to as Valvoline). It transpi .....

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the appellants filed 10 separate refund claims before the lower authorities. Both the lower authorities have held that the question of unjust enrichment applies in this case as appellant had passed on incidence of duty to M/s. Volvoline. 4. Learned .....

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g with sample invoices and ledger accounts for showing the non-receipt of additional consideration; she also also submitted that the product under question is sold by M/s Valvoline to the ultimate buyers of the goods who do not avail credit hence the .....

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um) wherein the Tribunal has held that once amounts are collected from the principal manufacturer, unjust enrichment is not passed hence the refunds are liable to be rejected. 6. After careful consideration of the submissions made by both sides, I fi .....

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