2003 (1) TMI 745

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....y, JDR JUDGMENT S.S. Sekhon 1. The issue involved in this case is refund of excess excise duty paid, while working out the assessable value from all inclusive price. During months April 1995 and May 1995, abatement for Sales Tax was taken at 10.2% as against 12.0% at which Sales Tax was payable, and this differential amount of Sales Tax was subsequently paid by the appellants. Availment o....

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....ods by the appellants. The payment of Sales Tax over and above the deductions availed appears from the order of the Assistant Collector. 4. The appellant submits that this is purely a case of an adjustment of Sales Tax and Excise Duty paid/payable to the State and Central Excise Department, and the fact of excess payment of Excise Duty. The payment of additional amounts as Sales Tax, at higher ....

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....495 is well founded and they would be entitled for re-determination of the assessable value and thereafter excise duty levied is required to be re-determined. If any excess is found to be paid in excess, the same is required to be refunded to the appellants, or in case unjust enrichment is proved then to the Consumer Welfare Fund. (b) From Para 10 of the impugned order, it is observed tha....

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....e, has not been upheld by the Tribunal in the case of Metro Tyres Ltd., 1995 (80) ELT 410 = 7996 (82) ELT95. The appeal of Commissioner of Central Excise in the case reported in 7996 (82) ELT 95 has been dismissed by the Apex Court as reported in 7997 (94) A5. The same view has been followed in Pawan Tyres case, 2000 (126) ELT 106. In view of these binding decisions, we also find that no further c....