2018 (2) TMI 994

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.... K.P. Muralidharan, AC (AR) - for the Respondents ORDER Per: Madhu Mohan Damodhar All these appeals relating to common issue involving valuation of P&P medicines, they are taken up together for disposal. 2. The issue in dispute in appeals E/70/2010 and E/71/2010 concerns manufacture of P or P Medicaments by the appellants and clearance of the same for sale by affixing MRP on their prod....

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....n in the case of Jayanti Food Processing Pvt. Ltd. - 2007 (215) ELT 327 (SC), appellants filed two refund claims. The original authority by order dated 28.01.2008, held that the said Apex Court's judgment is not applicable to the matter at hand, that there is no erroneous payment of duty on the physician samples and hence question of refund of duty does not arise. In appeal, Commissioner (Appeals)....

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....case law in SUN PHARMACEUTICALS INDS. LTD. (supra) to be correct inasmuch as the facts of the case are pari materia to that in the appeal before us. We also find that the ratio of that case law has been followed in a number of subsequent judgments and decisions, including the recent one of the Tribunal in Zyg Pharmaceuticals - 2017 (348) ELT 389 (Tri.-Del.). Accordingly, we are of the considered o....