2006 (1) TMI 362

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....acturers of paper which is an excisable commodity. They clear goods from the factory gate on payment of duty. The goods are cleared to depot on stock transfer basis. While selling the goods from the depot, cash discounts are given to the buyers. As a result of the above practice, the depot price would always the lower than their factory price and therefore the Respondents would be entitled for refund. Since duty collected from the buyer is based on the depot price which is always less than the factory gate price, there is no question of unjust enrichment. This is the second round of litigation before this Bench. While disposing the Departmental appeals in respect of the Respondents, this Bench in its Final Order Nos. 727 to 811, dated 11-6-....

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....he Apex Court judgment in the case of CCE, Mumbai-II v. Allied Photographics India Ltd. - 2004 (166) E.L.T. 3 (S.C.), Paras 17 & 18. 5. The learned Advocate referred to the earlier Orders-in-Original passed by the competent authority and said that the said authority had gone through all the invoices before granting refund. He further said that in view of the facts of the case, there cannot be any question of passing on the higher duty burden to the buyers as the duty was collected always at a lesser value than the factory gate price. 6. We have gone through the records of the case carefully. With regard to the admissibility of refund on merits, there is no dispute at all because in the Final Order of this Bench dated 11-2-20....