1996 (4) TMI 260

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i Gurdeep Singh, JDR, for the Respondent. [Order]. - This appeal is against the above order of the Collector (Appeals). The issue relates to refund of central excise duty paid on the goods manufactured and cleared by the appellants. Two objections have been raised. One relates to the ground of time bar and another on the ground of unjust enrichment. Refund is yet to be sanctioned by the Assi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Section 11B of the Act, refund is payable to them. 2. Ms. Bharati Chavan, the ld. JDR however pleads that the duty element charged from the customer is not shown in the invoice. The statement only shows the adjustment of their assessable value so as to show that the final sale price is the same both before and after the variation in the rates of duty. This cannot help the appellants be....