2018 (2) TMI 1008

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....appeal against the order of the Commissioner whereby the Commissioner confirmed the demand of erroneous refund of Rs. 17,27,148/-. The background of the case is that the appellants refund was rejected by the sanctioning authority which was challenged by the appellant before the Commissioner (Appeals) who allowed the appeal of the appellant. The said order of the Commissioner (Appeals) was challeng....

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....to be dismissed. 4. On careful consideration of the submission made by both sides, we find that the case of rejection of refund claim as on date attained finality as per the Tribunal's Order No. A/527/08/CII/EB dated 26.06.2008 wherein the Tribunal has passed the following order:- "10. So far as the assessment being provisional is concerned, we find from the records that at no stage the assessm....

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....ncidence of duty is concerned, the respondents main plea is that the price has more of less remained same during the entire period i.e. introduction of duty, after introduction of duty and after withdrawal of duty. This cannot be considered as sufficient as has been held by the Supreme Court in the case of Mafatlal 1997 (89) ELT 247 (SC) and Madras High Court in 1992 (59) ELT 345 wherein it has be....