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M/s Indo Alusys Industries Ltd. Versus CCE & ST, Alwar

2018 (1) TMI 476 - CESTAT NEW DELHI

Refund claim of excess duty paid - unjust enrichment - Held that: - When there is price variation clause, the actual price of goods cannot be ascertained at the time of clearance and in a case where the actual price comes out to be higher than the value on which goods has been cleared then, the Revenue asked for duty on the extra value of the goods. Therefore, on the principle of equity, if any excess duty has been paid by appellant, the Revenue is required to refund to the assessee the excess d .....

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Jindal, Member (Judicial) Shri B.L. Yadav, Consultant - for the Appellant. Shri U. Sengraj, Authorized Representative (DR) - for the Respondent. ORDER The appellant is in appeal against the impugned order for rejecting their refund claim. 2. The brief facts of the case are that appellant is manufacturing aluminium conductors and supplying to various electricity departments. The appellant has entered in the contract having a price variation clause. As per the said clause, the price of the goods s .....

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een decreased, therefore, the appellant has to pay to the buyer excess amount recovered from them on account of price variation clause. It is a fact on record that buyer of the goods have not paid the excess amount collected by the appellant at the time of clearance of goods and on that amount no excess duty has been paid by the buyer. These facts has not been rebutted. The appellant filed a refund claim for the excess duty paid by them. The said refund claim was rejected on the premise that the .....

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where the prices increased, they have paid duty alongwith interest, where price has been decreased, they are entitled for refund as they have not recovered the said price alongwith duty from the buyers of the goods. Therefore, they are entitled for refund claim. To support this contention, he relied upon the decision in the cases of PTC Industries Ltd. vs. CCE, Jaipur - I - 2016 (340) E.L.T. 563 (Tri. - Del.) and in Sankhla Udyog vs. CCE, Jaipur - II -2014 (314) E.L.T. 350 (Tri. - Del.). 4. On t .....

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