2004 (2) TMI 189

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....B. Nair, Member (T)]. - The appellant is a manufacturer of floor coverings. They claimed classification of the goods manufactured by them under sub-heading 5703.20 of the Central Excise Tariff Act, 1985. Goods under that sub-heading were exempt. However, Commissioner of Central Excise held under his order, dated 6-1-1998 that the goods are correctly classifiable under sub-heading 5303.90. Goods un....

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....nts pointed out that it is settled law that when the sale price was the same before and after re-classification/revaluation, the question of unjust enrichment cannot arise [1995 (80) E.L.T. 410 - Collector of Central Excise v. Metro Tyres Ltd.] and [ITC Bhadrachalam Paperboards Ltd. v. CCE, Hyderabad - 2002 (146) E.L.T. 582] etc. In addition, the learned Counsel has drawn our attention to the fact....

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....rden of Excise duty will not be passed on to our consumers/customers. This is being done since we are proposing to file appeal against the aforesaid order in original and in the event of Tribunal deciding the matter in our favour we would be claiming refund of duty paid from the period now onwards. (emphasis added). The letter, dated 27-1-1998 stated as under :- "Also please find herewith de....