2005 (2) TMI 410

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.... have challenged the correctness of the OIA No. 65/2002-Cus., dated 16-10-2002. The appellants had prayed for refund of the amounts in terms of their claim. The claim was rejected solely on the ground that the Government of India had reduced the Tariff value from US$ 372 per MT to US$ 307 per MT and, therefore, the refund cannot be considered while finalising the provisional assessment. This view ....

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....-Del.) (ii)        CCE, Chennai v. T.V.S. Suzuki Limited - 2001 (135) E.L.T. 140 (Tri. - Chennai) (iii)       CCE, Meerut-II v. Steel and Metal Tubes (India) Ltd - 2000 (126) E.L.T. 1201 (T) (iv)       Swaraj Mazda Ltd. v. CC, Kandla - 2000 (122) E.L.T. 164 (Tribunal) (v)   &nb....

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....ea that incidence of duty is not passed on to the actual customers and the provisions of unjust enrichment is also applicable is covered by the following two judgments. (i)         Addision & Co. v. CC, Madras - 2001 (129) E.L.T. 44 (Mad.) (ii)        Shakun Overseas Ltd. v. CC, Chennai - 2002 (140) E.L.T. 444 (Tri-Ch....