2009 (1) TMI 257

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....n, Advocate and M.K.A.K. Mohiddin, JDR, for the Respondent. [Order].- M/s. RPG Cables Limited (RPG) supplied 10.058 Kms. of cable to BSNL vide Central Excise Invoice No. 98/14-6-02 charging BSNL a provisional price at the rate of Rs. 43,051.50 per K.M. Later, the price rate was finalized by BSNL at Rs. 19,791/-. Thereupon RPG issued a credit note to BSNL and claimed refund of the excess duty of....

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....pellants submitted that the transactions involved in the case on hand were different from the case covered by the judgment relied upon by the Commissioner (Appeals). The case law against grant of refund to the assessees in cases where the excess price and the duty had been returned to the customers were where the transaction price was reduced after clearance of the goods. The case law did not cove....

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..... 4. I have carefully studied the case records and the submissions made by both sides. A perusal of the purchase order dated 29-4-2002 and its amendment dated 31-1-2003, shows that the purchase order indicated a provisional rate, which was finalized in the amendment. The realization of excess price and corresponding excess duty had occurred in the above circumstances. The sale price relevant fo....

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.... It was held that denial of refund in that case was not sustainable. In the A.K. Spintex Ltd. & Ans. case (supra), the Hon'ble High Court of Rajasthan dismissed an appeal filed by the Revenue against an order of the Tribunal holding that no unjust enrichment was involved in granting refund to an assessee who had absorbed the burden of excess duty by issuing credit note for the same to its supplier....