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2006 (2) TMI 397
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.... Meena, DR, for the Respondent. [Order]. - I heard both sides and perused the record. The dispute is about refund of Central Excise duty. 2. The facts leading to filing of the refund application are that the appellant is a manufacturer of bicycles and parts and had been selling those parts, inter alia, for use as original equipment. It filed refund application in respect of sales mad....
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....unsel for the appellant is that Addison & Co. decision has no application in the facts of the present case. It is being pointed out that in the present case, the invoice prices were not accepted by the buyers. No payment was made at those rates. The payment for the goods as well as excise duty were made in terms of revised price. The learned Counsel for the appellant has emphasized that in such a ....
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....t to the above clarification, the appeal stands dismissed." 4. It is clear from para 9 above of the Larger bench judgment in the case of M/s. S. Kumar Limited that a refund claim on the ground of non acceptance of higher invoiced prices by the buyer and it is established that payment of price and duty were in terms of an agreed lower price, satisfies the requirement of unjust enrichment. I....