2015 (4) TMI 122

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....he Respondent : Mr. Ashok Panda, Sr. Adv. Mr. Rajiv Nanda, Adv. Ms. Sunita Rani Singh, Adv. Mr. B. Krishna Prasad, Adv. ORDER The appellant herein is engaged in the manufacture of cylinders of 14.2 kg gas capacity falling under Chapter sub heading 7311 of the Central Tariff Act and supplied the same to Hindustan Petroleum Corporation Limited and Indian Oil Corporation Limited for the period ....

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....enrichment. Aggrieved, the appellant preferred the appeal before the Commissioner (Appeals), Jaipur, who partly allowed the appeal. He held that there was no evidence that buyers had passed on the incidence of duty to any other person (buyer) and, therefore, there was no unjust enrichment. On merits, however, he allowed the part refund to the extent of Rs. 6,30,981/- only holding that remaining cl....

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....sued on 31.10.2000 and given retrospective effect that is, w.e.f., 01.07.1999. Thus, only on the issuance of this notification, the excise duty was reduced. It would, therefore, be clear that 31.10.2000 is the trigger point which entitled the appellant to claim the refund. In the absence of any such notification there was no cause of action in favour of the appellant to make any such application f....

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....e buyers. However, this finding of the Deputy Commissioner was overturned by the Commissioner (Appeals), on the basis of evidence produced with categorical finding that the burden was not passed on inasmuch as the credit of the excess amount was given to the two public sector undertakings to whom the cylinders were supplied, namely, Hindustan Petroleum Corporation Limited and Indian Oil Corporatio....