2014 (2) TMI 12

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....cate For the Respondent : Shri R K Mishra, DR JUDGEMENT Per Ms. Archana Wadhwa: The appellants are manufacturer of electric transformers falling under Chapter 85 of the Central Excise Act and are supplying the same to various electricity Boards against the rate contract. As per terms of the orders, the price variation clause is included. wherever there is price variation on the higher ....

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....ard reduction in the price with retrospective effect, the fact of non-observance of procedure under Rule 7 will not held the assessment as final assessment. Instead of referring to all those decisions, I take note of latest decision of the Tribunal in the case of CCE, Ghaziabad vs. Mahavir Cylinders [2013-TIOL-48-CESTAT-New DEL]. By taking note of the precedent decision, it stand held that the ref....

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.... and the claim in respect of invoices dated 22.10.08 is not being contested by the appellants, I hold that refund to be within the limitation period. 5. As regards unjust enrichment angle, it is seen that Tribunal in the above referred decision of M/s. Mahavir Cylinders discussed the issue at length and observed that in the earlier decision of the Tribunal in the case of Universal Cylinders Ltd....

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....overnment. Similarly in the case of Union of India vs. A K Spintex Ltd. [2009 (234) ELT 41 Raj)], it was held that inasmuch as the customers subsequently raised the debit notes and the assessee raised credit notes for which refund of excess duty was claimed, the price of goods stands reduced on issuance of debit and credit notes and the said situation would not be hit by bar of unjust enrichment. ....