TaxTMI 
TaxTMI 
2014 (2) TMI 328
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.... (SDR) 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 side, they are paying the excess duty and where....
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.... 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 refund can be granted to the assessee in a situation whe....
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.... 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. [2004-TIOL-1229-CESTAT-DEL], the fact of price element ....
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....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. Similarly in the case of Swastika Concab (I) Pvt. Ltd. [200....