1995 (7) TMI 207

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....Inderagith, DR, for the Respondent. [Order per : S. Kalyanam, Vice President]. - This appeal is directed against the order of the Collector (Appeals), Bangalore, dated 21-1-1992. The appellants herein are manufacturers of pharmaceutical products and filed refund claim on 19-2-1991 on the ground that they paid excess duty on the product viz. Nufenac tablets and injections manufactured during ....

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....e question of passing on the incidence of any duty and the appellants enriching themselves at the cost of the consumer would hardly arise in the peculiar facts and circumstances of the case. It was further urged that the fixation of maximum retail price is akin to the system of fixing tariff value for assessment purposes. Therefore, irrespective of the variation in the duty element, the maximum re....

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.... on the goods in question. Therefore, irrespective of the fact whether duty is enhanced or reduced when maximum retail price admittedly continued to remain the same and stagnated as in this case, the question of the appellants passing on the incidence of duty does not arise and consequently there is no scope for the appellants enriching themselves at the cost of the tax payers by passing on the in....

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....a duty of 15%, the rate prevailing earlier. Appellant, therefore, claimed the refund of excess duty paid by them. The question that arises for consideration is whether the appellants' claim will fall within the purview of proviso to amended Section 11B for the purpose of consideration of unjust enrichment. It is observed that the retail price was fixed statutorily and this price can be taken to ha....