2009 (8) TMI 1059

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....al is arisen out of order on account of denial of refund claim on the ground of unjust enrichment. 2. The appellant submits that the refund claim was rejected on the ground that the incidence of duty has been passed on to the customers. 3. The fact of the case are that the appellant is the manufacturer of Electric Transformers and had supplied three units to Chhattisgarh Electricity Board. There....

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....d by the same, the appellant is before me. 5. Ms. Padmavati Patil, ld. Advocate for the appellant submits that the goods were cleared by the appellant as per the purchase order of Chhattisgarh Electricity Board, which contained a price variation clause i.e. revision of price of the goods, from time to time thereby, the value of the excisable goods cleared by the appellant was subjected to a price....

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....ssed on. 6. She further submitted that the same view was taken in the case of Hindalco Industries Ltd. v. CCE, Belapur, 2009-TIOL-845-CESTAT- MUM = 2009 (240) E.L.T. 693 (T) wherein it was held that after issuance of the debit note by the buyer and the corresponding credit note by the seller, the price of the goods stood reduced to the extent of debit/credit note and in such circumstances the inc....