2004 (11) TMI 266

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....ntres around the question as to whether the appellants are entitled to refund claim of Rs. 12,584/-. The claim of the appellants had been rejected by the lower authorities by holding that incidence of duty had already been passed on by them to their buyer. 2. I have heard both the sides and gone through the record. 3. From the record, it is evident that the appellants are engaged in the manu....

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....ice agreed was inclusive of all taxes and duties. The appellants accordingly acceded to their protest and after realising the mistake of having charged more than the agreed price which was inclusive of all duties and taxes, issued the credit note for the excess amount of duty charged, in favour of the buyer company. It is under these circumstances, the appellants lodged the refund claim of amount ....