2016 (6) TMI 1097

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....ndent buyers. The refund was sanctioned by the original adjudicating authority as well as first appellate authority. Aggrieved by the said order, the revenue is an appeal before the Tribunal. 2.  Learned AR for the Revenue relied on the grounds of appeals. He argued that the appellants were selling their products to independent buyers on the basis of MRP as their product covered under Standard of Weights and Measures Act, 1976. It was argued that no evidence was produced as to what was MRSP printed on the packages as per the provisions of Standard of Weights and Measures Act on the goods on which the refund has claimed. It was argued that nothing was done to correlate the goods with the MRSP. It was also argued that the respondents ....

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....o gone through the relevant price list and the invoices showing the details of MRSP of the products. The Commissioner (Appeals) has observed as under : - I have carefully examined the case records including the submissions made in writing and at the time of personal hearing and observe that the short issue involved is as to whether the appellants are entitled for the refund of the excess duty paid by them inadvertently due to system failure. The respondents contended that due to system failure the revision of prices could not be uploaded in the computer resulting into payment of excess duty on the basis of old/higher price in respect the product/pack for which the prices were reduced. The invoices were generated on the basis of old....