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Volkswagen India Pvt. Ltd. Versus Commissioner of Central Excise, Pune I

2018 (2) TMI 782 - CESTAT MUMBAI

Refund claim of the excess duty paid - denial on the ground of unjust enrichment - Held that: - the duty paid by the appellant has not been borne by the user of the vehicle - the appellant has been able to pass bar of unjust enrichment therefore the .....

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ri M.R. Melvin, Supdt. (AR), for respondent Per: Ashok Jindal Appellant is in appeal against the impugned order wherein refund claim of the excess duty paid by them has been rejected by the authorities below on the ground that they have passed the sa .....

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he appellant was manufacturing specialized vehicles and for that the appellant was charging more amount as their computerized system was not updated during that period. The claim of the appellant is that they paid excess duty on the sale price of the .....

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not forthcoming whether they have passed the said duty incidence to the ultimate customers or otherwise and rejected the refund claim. Against the said order, appellant is before me. 3. Learned Counsel submits that as the appellant is manufacturing .....

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nd is not hit by bar of unjust enrichment. 4. On the other hand, learned A.R. opposed the contention of the learned Advocate. 5. Heard both sides and considered the submissions. 6. Considered the letter issued by one of the dealer of the appellant an .....

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vate Limited (VIPL) during the period of March 2014 to June 2014. We quoted the basic price of cars to VIPL. The basic price quote is determined by us based on the market condition, demand for the model, price of the competing model, etc . In respect .....

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had not paid the differential value and excise duty thereon to VIPL, we did not charge the said differential value and excise duty thereon, from our customers i.e., the dealers in the sale price of the vehicles. In view of the above, the excess excis .....

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