2008 (6) TMI 460

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant. Shri V.R. Kelkar, Consultant, for the Respondent. [Order]. -  This is Revenue's appeal. 2. Brief facts of the case are that the respondents had cleared their goods viz. motor vehicle parts to their customer by paying duty @ 25% even though the applicable rate of duty was only 15% as per classification list filed by them. This error came to their notice when their cust....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the respondents however, submits that since the amount was paid in excess than what was due to the Government then the same has to be returned to the buyer as has been held by Apex Court in the case of Mafatlal Industries Ltd. v. Union of India - 1997 (89) E.L.T. 247 (S.C.) wherein in para 275 it has been stated that if the duty imposed on and collected from manufacturer is found to be in excess o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which is claimed on the ground that it has been collected from the petitioner/plaintiff whether before the commencement of the Central Excise and Customs (Amendment) Act, 1999 or thereafter by misinterpreting or misapplying the provisions of Central Excise Act and Salt Act, 1944, read with Central Excise Tariff Act, 1985 or Customs Act, 1962 read with Customs Tariff Act which or by misinterpretin....