2018 (8) TMI 1331

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....ER Per: S K Mohanty This appeal is directed against the impugned order dated 14.11.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune. 2. Brief facts of the case are that the appellant herein is engaged in the manufacture of tyres and tubes, falling under Chapter heading Nos. 4011 & 4013 of the schedule to the Central Excise Tariff Act, 1985. During the disputed period, the ....

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....ellant from its C & F agent's premises should be governed under the provisions of Rule 7 of the Central Excise Valuation (Determination of price of excisable goods) Rules, 2000 and accordingly, the excess duty paid at the factory gate by the appellant should be eligible for refund. In this context, the learned Advocate has produced the sample copy of invoice issued by the appellant from its factor....

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....s that the appellant had passed on the incidence of duty to the ultimate consumer and to support such stand, the learned DR has referred to invoice dated 21.06.2014 issued by the C & F agent to the buyer of the goods. Thus, the learned DR submits that the principles of unjust enrichment are squarely applicable to the disputed refund claim. 5. Heard both sides and perused the records. 6. It i....

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....irm in its certificate dated 25.06.2015 has certified that the Balance Sheet maintained by the appellant clearly showed that excise duty has not been claimed from the buyer of the goods and the same has been reflected in "Excise Duty Refund Receivable Account". The said certificate demonstrates that the incidence of excess duty has not been passed on by the appellant to its buyer or any other pers....