TMI Blog2000 (7) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... during the period from 28-2-1993 to 16-3-1993. This resulted in excess payment of Special Excise Duty to the tune of Rs. 13,17,477.44 and short payment of Basic Excise Duty to the tune of Rs. 12,11,466.75. Subsequently, the appellants paid the short-paid duty on account of Basic Excise Duty on 31-3-1993 and claimed refund of excess-paid Special Excise Duty. This refund was originally rejected by the Assistant Commissioner, vide his impugned order and subsequently, confirmed by the Commissioner (Appeals) who has observed that though the Special Excise Duty being not payable lawfully, is refundable to the appellants, but as they have not shown anything on record that the same was not passed on to their buyers, the refund cannot be granted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chandigarh v. Metro Tyres Ltd. reported in 1995 (80) E.L.T. 410 (Tribunal); (ii) Orissa Synthetics Ltd. v. Collector of Central Excise, Calcutta reported in 1999 (111) E.L.T. 571 (Tri) - 1998 (29) RLT 558 (CEGAT); (iii) C.C.Ex., Chandigarh v. Pawan Tyres (P) Ltd. reported in 2000 (126) E.L.T. 1061 (Tribunal) = 1999 (32) RLT 238 (CEGAT); (iv) Tamralipta Co-operative Spinning Mill Ltd. v. Commissioner of Central Excise, Calcutta-II reported in 1998 (29) RLT 894 (CEGAT); (v) Modi Xerox Ltd. v. C.C. Ex., Meerut reported in 1999 (35) RLT 77 (CEGAT). The ratio of all the above decisions is where the invoices are showing cum-duty prices and there is no change in sale-price of the final product on increase of any rate of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the change in the rates of duty brought about as on 28-2-93. This has resulted in excess payment of Special Excise Duty and short payment of Basic Excise Duty. The quantum of two duties short paid and excess paid, is more or less to the same extent. The short payment was made by the appellants by depositing subsequently the quantum of Basic Excise Duty. This may also be one of the factors as to why the final price of the cement was not increased because the total quantum of duties (S.E.D. and B.E.D.) paid by them during the relevant period continued to be the same irrespective of the shortage of one and excess payment of another. As such, we feel convinced that the appellants have not recovered the quantum of Special Excise Duty shown in ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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