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M/s. Daimler Chrysler India Pvt. Ltd. (Formerly Known as Mercedes Benz India Ltd.) Versus Commissioner of Central Excise, Pune

Refund of excess duty paid - rejection on the ground of unjust enrichment - Held that: - The matter needs verification of the dealers invoices to the effect of credit note given by the dealer. Though the Ld. Counsel has submitted the chart but it is not supported by any invoices issued by the dealer to the ultimate consumer therefore the matter needs to be re-considered on the factual matrix - appeal allowed by way of remand. - Appeal No. E/1556/07 - Dated:- 4-8-2017 - Shri Ramesh Nair, Member ( .....

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iscount there is a excess payment of excise duty. The appellant issued a credit note in respect of differential discount as well as additional discount of duty attributed thereon. Thereafter they filed refund claim of such excess payment of duty. The original authority rejected the claim of refund on ground of unjust enrichment. The appellant being aggrieved by the order of the sanctioning authority filed an appeal before the Commissioner (Appeals), who has upheld the order-in-original and rejec .....

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n ble Bombay High Court remanded the matter vide order dt. 19.9.2016 in Central Excise Appeal No. 57/2015. Hence this appeal. 2. Shri Gajendra Jain, Ld. Counsel appearing on behalf of the appellant submits that as per the Hon ble High Court judgment, the fact is required to be examined that against the credit note issued by the appellant to the dealer in respect of excess duty paid whether the amount of credit note was subsequently passed on to the actual consumer. Though he has submitted a char .....

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dt. (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the goods sold much before the issuance by credit note therefore whatever excise duty was paid it stand passed on to the ultimate consumer also. Therefore merely by issuing credit note it cannot be established that the incidence of duty has not been passed on. 4. On careful consideration of the submissions made by both the sides, I find that the Hon ble High Court while remanding the matt .....

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iled by the manufacturer, that is, the appellant. 14. Beyond following the Madras High Court s view and the later view taken by the Andhra Pradesh High Court, we do not find that the Tribunal has discussed anything about the factual aspects. It came to the conclusion that the facts in the case of Sangam Processors (Bhilwara) Ltd. v. Collector [1994 (71) E.L.T. 989 (T)], and which also is the view taken by the Tribunal, were inapplicable. The manufacturer in that case had applied for refund witho .....

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