TaxTMI 
TaxTMI 
2007 (3) TMI 49
X X X X Extracts X X X X
X X X X Extracts X X X X
....ding the order in original dated 12-5- 2004 by which the Assistant Commissioner while ordering sanction of refund claim directed the amount of refund of Rs. 3,38,360/- to be credited to the Consumer Welfare Fund. 2. The adjudicating authority had sanctioned the refund claim on the basis of the decision of Apex Court to the effect that the galleries were not to be taken into consideration while de....
X X X X Extracts X X X X
X X X X Extracts X X X X
....etro Tyres reported in 1997 (94) E.L.T. A51 (SC), upholding the decision of the Tribunal which was reported in 1996 (82) E.L.T. 95, in which it was held that where the assessee was showing composite prices and the duty was not indicated separately, the doctrine of unjust enrichment was not applicable. It is also contended that incidence of duty paid in respect of galleries had not been passed on t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d., reported in 2004 (166) E.L.T. 3 (S.C.), in which it was held that "uniformity in price before and after the assessment does not lead to the inevitable conclusion that incidence of duty has not been passed on to the buyer, as such uniformity may be due to various factors" (para 18 of the judgment). 6. The material on record indicates that in the invoices which were is sued by the appellants, t....