2003 (3) TMI 645

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....dvocate, for the Respondent. [Order (Oral)]. -  This is Revenue's appeal against Order-in-Appeal No. 478/2003 (P) dated 16-9-2003 passed by the Commissioner of Central Excise (Appeals). The respondents manufacture washing machines. They sell the same in their own brand and also to M/s. Singer India Ltd., affixing on the Singer brand. The MRP declared by Singer for the machines is Rs. 8,....

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....ting that the excess excise duty was not passed on to them. The lower authority rejected the refund claim. However, the Commissioner (Appeals) has gone through the relevant documents and held that the respondents had neither charged Singer for the excess amount nor was any such excess amount paid to the respondents by Singer India Ltd. He held that there is no unjust enrichment and allowed the app....

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..... for the respondents. 3.Ld. DR reiterated the grounds of appeal. 4.Ld. Counsel urged that the total amount raised in the respective invoices, the payment advise relied by Singer India Ltd. and the date by which the amount has been paid had been indicated by the respondents. These details clearly confirm the total amount effectively paid by Singer India Ltd. for the said amount during the mo....