2007 (5) TMI 398

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....ate, for the Respondent. [Order]. - The respondents in this appeal had manufactured and supplied two kinds of brake blocks, one for 'freight stock' and the other for 'coaching stock to the railways at the unit prices of Rs. 459/- and Rs. 400/- respectively under a contract for the period April to August, 2003. After clearance of the goods, the unit prices were reduced by way of amendments to....

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....eal of the Revenue. 2. The appellant seeks to establish that the incidence of duty on the goods had been passed to the buyer at the time of clearance and, therefore, the refund claim is hit by the bar of unjust enrichment. The relevant pleadings contained in Para 7 of the grounds of the appeal are extracted below :- "....... in the instant case, the goods have been delivered vide invoic....

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....issioner, 2003 (153) E.L.T. 217 (Tri.-LB) and Grasim Industries (Chemical Division) v. Commissioner, 2003 (153) E.L.T. 694 (Tri.-LB), wherein the contention of the parties that, as they had already issued credit notes to the buyers, they should be held to have borne the duty burden themselves and their refund claims were not hit by unjust enrichment was rejected. On the other hand, ld. Counsel for....

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....was followed in the case of Gokak Mills (supra). Reliance was also placed on the decision on a learned Single Member of the Tribunal in the case of Bansal Mechanical Works Ltd. & Others v. CCE, 2003 (58) RLT 547 (CESTAT-Kol.). 3. I have given careful consideration to the submissions. From the impugned order, it appears that the crucial question of fact has not been convincingly answered by....