9911796707
TMI Blog2007 (5) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Shri S.G. Dewalwar, SDR, for the Respondent. [Order]. Heard both sides. 2. At the stage of hearing of stay application, it is decided to dispose of the appeal also with the consent of both sides, as the point involved in both of them is one and the same. M/s. Suessen Asia Pvt. Ltd. (appellants herein) are engaged in the manufacture of Textile Machine and Parts thereof fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001 (132) E.L.T. 3 (S.C). The Commissioner, Central Excise, Pune in de novo proceedings by Order dated 27-3-2003 confirmed the demand of Rs. 16,64,131/- which resulted in excess payment of Rs. 7,24,487/- by the appellants for which they filed refund claim. The Asst. Commissioner of Central Excise, Satara Division sanctioned the refund claim. Aggrieved by the same the Department filed an appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants are engaged in manufacture of textile machines and the prices of the same are negotiated prices with the customers, the appellant is continuously incurring losses and therefore also adding the Cenvat credit on capital goods in the cost of production and recovering the same from customers was out of question. They rely upon the decision of the Tribunal in the case of STI Sanon India Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty under the provisions of Section 3 of the Central Excise Act, 1944. Since credit availed and its reversal on account of ineligibility will not amount to duty as such the bar of unjust enrichment especially in a case of consequential refund will not apply. 6. Another alternative plea of the appellants is that the reversals in this case were in the nature of pre-deposit pending the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a formal refund application. Since it is not the question of levy of duty on capital goods the applicability of Solar Pesticide s decision 2000 (116) E.L.T. 401 (S.C.) would not be applicable to the facts of this case. 7. In the light of aforesaid decision the impugned order is hereby set aside and the Order of Asst. Commissioner is restored. In the result appeal is allowed. The stay applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
