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TMI Blog2008 (1) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the lower side as compared to prices approved during the period 2000-2001. Since the clearances were made on the higher side upto the date of finalisation, the assessees filed claims for refund of Rs. 9,40,305/- and Rs. 3,64,465/- being the excess duty paid on excisable goods cleared to the collieries. Show cause notice proposing rejection of the refund claims was issued and adjudicated as under :- (1) The claim for Rs. 9,40,305/- was held to be admissible on merits but was ordered to be transferred to the Consumer Welfare Fund under Section 12C of the Central Excise Act, 1944, vide order-in-original dated 1/12-8-2003. (2) The second claim was rejected vide order-in-original dated 30-11-2004 on the ground that at the time of clearanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30-11-2004, to the original authority for the purpose of examining the aspect of unjust enrichment. In the present appeals, the Revenue is challenging the sanction of the refund claim on merits. 3. I have heard both sides and find that on merits the issue stands decided against the Revenue and in favour of the assessees by Tribunal's earlier decision in the assessees' own case, as seen from order No. A/1085-1088/WZB/05 dated 21-7-2005, which has been upheld by the Hon'ble Bombay High Court in its order dated 31-8-2007 in Central Excise Appeal Nos. 22, 29 and 43/2006 and Central Excise Appeal Nos. 3, 14, 20 and 21/2007. The relevant extracts from the judgment are reproduced herein below :- "7. We have carefully considered the submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m as price of cable from DOT. The department refused to refund excise duly on the ground that price was reduced after clearance of the goods and as such the assessee was not entitled for refund of duly for reduced price. In the said judgment it has been held that since clearance was not against fixed price and price was subject to fluctuation the assessee was entitled to refund. 9. In the case of MRF Ltd. (supra) the Apex Court has held that once the assessee clears the goods on the classification and price indicated by him at the time of the removal of the goods from the factory gate, the assessee be comes liable to payment of duty on that date and time and subsequent reduction in prices cannot be a matter of concern to the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down by the Apex Court in the case of MRF Ltd. held that subsequent reduction in price would not entitle the assessee to claim refund. It is thus clear that the facts in the said case are not similar to the facts in the above appeals. Therefore, the ratio laid down in this case also does not advance the case of the revenue. 12. Having carefully considered the submissions made by learned counsel and having perused the judgments relied upon by the revenue and assessee, we are of the considered opinion that the ratio laid down in two judgments relied upon by the assessee which have been referred to above is clearly attracted in the cases before us. It is not disputed by the revenue that at the time of payment of excise duty the assessees had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority - reliance placed by the assessees on the Tribunal's decision in Universal Cylinders Ltd. v. CCE, Jaipur-I - 2004 (178) E.L.T. 898, to support their contention that they have not passed on the duty burden to the customers and, therefore, remand is not called for, is misplaced as in that case the customer refused the price of goods and deducted the difference amount from payment made to Universal Cylinders Ltd., while in the present case there is nothing to show that the entire amount has not been paid to the assessee by its customers - to whom I remit the issue as to whether the assessee has passed on the burden of duty covered by both refund claims (one for Rs. 9,40,305/- and the other for Rs. 3,64,465/-. Fresh orders ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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