2008 (5) TMI 217

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 96/2005 (H-III) CE dated 25-4-2005, passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. Mr. Lalith Mohan Chandran, learned Advocate appeared on behalf of the appellants and Shri K. Sambi Reddy, learned JD....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ey had paid higher duty. But when they received the amount from M/s. Singareni Collieries Company Ltd., the amount was reduced in certain cases. Consequently, they had applied for refund of the excess duty paid. However the Department took the view that the claim should have been filed within, the stipulated period of one year and therefore it is hit by time bar. They have not accepted the plea of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty of passing on the higher duty to the buyers and receiving the higher duty. Therefore in this case, there cannot be any unjust enrichment. That was the submission of the appellants. 6. The learned Departmental Representative stated that once the claim is not provisional, then the time bar would be made applicable. He justifies the findings of the Commissioner (Appeals). 7. On a very carefu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mited purpose, the issue is remanded to the Original authority. 8. As regards the second claim, it has been made very clear by the appellants that they received the price of the goods .only at the later date after reducing the original rate. In other words, the appellants did not receive the higher price along with duty paid by them from the suppliers. In these circumstances, there cannot be an....