2007 (5) TMI 491

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.... Nair, Advocate, for the Appellant. Shri S.G. Dewalwar, SDR, for the Respondent. [Order]. - Heard both sides. 2. At the stage of hearing of stay application, it is decided to dispose of the appeal also with the consent of both sides, as the point involved in both of them is one and the same. M/s. Suessen Asia Pvt. Ltd. (appellants herein) are engaged in the manufacture of Textile ....

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....case of Jawahar Mills Ltd. - 2001 (132) E.L.T. 3 (S.C). The Commissioner, Central Excise, Pune in de novo proceedings by Order dated 27-3-2003 confirmed the demand of Rs. 16,64,131/- which resulted in excess payment of Rs. 7,24,487/- by the appellants for which they filed refund claim. The Asst. Commissioner of Central Excise, Satara Division sanctioned the refund claim. Aggrieved by the same the ....

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....of the customer are remote. The appellants are engaged in manufacture of textile machines and the prices of the same are negotiated prices with the customers, the appellant is continuously incurring losses and therefore also adding the Cenvat credit on capital goods in the cost of production and recovering the same from customers was out of question. They rely upon the decision of the Tribunal in ....

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....nts and discharge of the levy of central excise duty under the provisions of Section 3 of the Central Excise Act, 1944. Since credit availed and its reversal on account of ineligibility will not amount to duty as such the bar of unjust enrichment especially in a case of consequential refund will not apply. 6. Another alternative plea of the appellants is that the reversals in this case wer....