TaxTMI 
TaxTMI 
2016 (7) TMI 1114
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.... of the case are that the respondent M/S Victory Transformers & Switchgears Private Limited, Jeedimetla, Hyderabad, Andhra Pradesh, is a manufacturer of Electrical Transformers falling under Tariff Item Nos. 85043200 and 85043300 of the First Schedule to the Central Excise Tariff Act, 1985. The Electrical Transformers are supplied to various Distribution Companies of Andhra Pradesh State Electricity Board (APSEB) who in turn issue Purchase Orders to the assessee for supply of Transformers to various Discoms like APCPDCL, EPDCL, HPDCL after finalizing the prices, terms and conditions for the Transformers. The assessee filed two refund claims on 14.02.2008 and 12.12.2008 respectively on the ground that their buyer M/S APCPDCL has reduced the ....
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.... who vide Orders-in-Appeal Nos. 55 & 56/2009 (H-IV) CE dated 24.11.2009 held that they are entitled for refund of amount subject to the provisions of Section 11 B of the Central Excise Act, 1944. 2. The Department have come up in appeal against these orders of Commissioner (Appeals). On behalf of the appellants, the learned AR, Sh. S.V. Nair reiterated the grounds of appeal and vehemently argued that both the cases require to be remanded for denovo consideration for the following reasons: Electrical Transformers are supplied to various Distribution Companies of Andhra Pradesh State Electricity Board (APSEB) against the approved Tenders. As per the Purchase Order conditions, the assessee is required to supply the goods as per the Purchase ....
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....tomers by raising the invoice under Rule 11 of Central Excise Rules, 2002 which is inclusive of the Excise duty. Further, the customer of the assessee accepted the total invoice value of the goods which includes Central Excise invoice value and determined the amount payable to the assessee. The said deduction made by the buyer is on account of non-performance of contract/obligation and does not relate to the value of the goods. Hence, the refund claim is hit by doctrine of unjust enrichment provided under Sec 11 B of the Central Excise Act, 1944 as held by the adjudicating authority in the Order-in-Original. Commissioner (Appeals) has relied on the decisions of Hon'ble CESTAT in the cases of United Telecom Ltd., Vs CCE, Bangalore....