2010 (8) TMI 936

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s passed by the tribunal which has ordered for refund of the excise duty paid. 2. The facts of the case are that the assessee is a manufacturer of explosives, an excisable commodity. They have supplied the product to M/s. Singareni Collieries Co. Ltd., and other public sector undertakings. The prices are fixed on the basis of the tender and series of negotiations which normally take some m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... price which was higher than the price which had been fixed. Therefore, they filed a refund claim for an amount of Rs. 70,469/- being the differential duty paid in excess. The Assistant Commissioner rejected the refund claim relying upon the decision of the Apex Court in the case of MRF Ltd. v. CCE, Madras - 1997 (2) E.L.T. 309 (S.C.) on the ground of unjust enrichment. The Commissioner (Appeals) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch of the Mumbai High Court after considering the entire case law and alter distinguishing the Apex Court judgment in MRF case has ordered for refund of the excise duty paid by the very same assessee. 5. We have gone through the judgment of the Mumbai High Court, Nagpur Bench, reported in the case of Commissioner of Central Excise, Nagpur v. Oriental Explosives (P) Ltd. - 2008 (222) E.L.T.....