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TMI Blog1999 (10) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant, for the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the refund claim of Rs. 12,92,199.20 filed by M/s. Maruti Udyog Ltd. in respect of 215 vehicles cleared on 19-6-1992 on payment of duty at the rate of 60% ad valorem while on that very day Notification No. 74/92-C.E., dated 19-6-1992 was issued reducing the rate o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents and referred to the communication from their dealers who had confirmed that they had passed on the total amount received by them from M/s. Maruti Udyog Ltd. due to reduction in price and that no amount had been retained by such dealers. 4. We find that the Commissioner of Central Excise (Appeals) had directed the jurisdictional Asstt. Commissioner to finalise the refund claim aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia in 1997 (89) E.L.T. 247 (S.C.). It is incumbent that the benefit of duty reduction has to be passed on to the ultimate consumer for getting the benefit of any refund claim. We take note of the communications from the dealers of the M/s. Maruti Udyog Ltd. that no amount had been retained by them and the benefit had been passed on to the customers. With such evidence, we do not find any infirmi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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