2005 (4) TMI 223

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ding bonding gum, which was got manufactured by job workers from raw materials supplied free of cost. M/s. N.V.C. Rubber Products [job worker] cleared bonding gum so manufactured, to the appellants on payment of duty @ 18% ad valorem during 7-5-97 to 31-3-98, not noting that the rate of duty stood reduced to 15% ad valorem with effect from 7-5-97 under Notification No. 25/97-C.E., dated 7-5-97. Wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y was upheld by the first appellate authority. Hence the present appeal. 3. Ld. Counsel for the appellants reiterates the lone ground of this appeal, which is that the price of the goods sold by them was the same prior to and after 7-5-97 and therefore it should be held that the burden of differential duty on the goods sold by them during the period 7-5-97 to 31-3-98 had not passed on to their ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or to the said date despite the fact that the rate of duty of excise leviable on the goods stood reduced from 18% to 15% ad valorem. According to ld. DR, this fact conclusively proved that the differential duty (3% Ad valorem) stood included in the price of the goods cleared by the appellants to their customers after 7-5-1997. The factual matrix of the case of Metro Tyres Ltd. (supra) was differen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sequently. The reclassification followed by revaluation of the goods gave a cause of action for the assessee to claim the refund. They raised a contention that, both prior to after the reclassification/revaluation, they were selling the goods at the same price and therefore the refund claim for the excess duty paid was not hit by the bar of unjust enrichment. This contention was rejected by the or....