TMI Blog2019 (11) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... CO. LTD. [ 2016 (8) TMI 1071 - SUPREME COURT] , wherein it has been held that if the assessee is able to prove that the ultimate buyer of the goods have not borne the duty components, refund can be claimed - Admittedly in the case, in hand the buyer M/s Ashok Leyland Ltd. was the ultimate consumer of the parts which have been used by them to manufacture the vehicles. Therefore, the appellant is able to prove that duty component has not been passed on the buyer, as the buyer has issued debit note to them for duty component. In that circumstances, the appellant is entitled to claim refund of excess duty paid at the time of clearance of the goods. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 51910 of 2018 - SM - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any changes in the design or composition of any Parts without the prior written agreement of AL. 3. The appellant were manufacturing the goods and supplying the same to their buyer. The buyer with notice to the appellant reduced the prices with effect from 1.12.2015 through a communication through e. mail dated March, 16, 2016 and issued debit note to the appellant for change in price. On the basis of that, the appellant filed refund claim of excess duty paid by them during the period December, 2015 to March, 2016. Initially, the refund claim was rejected on the ground that as appellant had earlier availing the exemption under Notification No. 50/2003-CE dated 10.6.2003 and the terms of agreement are applicable prospectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes that in this case the ultimate consumer is Ashok Leyland (buyer) and he has issued debited to the appellant. In that circumstance, they are entitled to claim the refund of excess duty paid by them. 5. On the other hand, the learned AR opposed the contention of the learned Counsel and submits that as per clause 7 of the Agreement, itself, the buyer is required to issue notice in prior for adjustment of rates and compensation of raw material. Therefore, they are not entitled to claim refund of excess duty paid by them as per the terms of agreement the reduction made can be prospectively. 6. Heard the parties. Considered the submissions. 7. On examination of the agreement placed before me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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