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TMI Blog2014 (2) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... t been examined but inasmuch as adjudicating authority has granted part refund, it has to be presumed that this aspect has been looked into - appellants have taken a categorical stand that on account of negative price variation, they have issued the credit notes to their customers by crediting the account of the buyers in their books of accounts. This amount includes incidence of duty also - duty incidence does not stand passed on to the buyers, and as such are not hit by the provisions of unjust enrichment - Following decision of CCE, Ghaziabad vs. Mahavir Cylinders [2013 (6) TMI 509 - CESTAT, NEW DELHI] - Decided in favour of assessee. - Appeal No. 1889 of 2011-EX[SM] - ORDER NO . FO/ 58651 /2013-SM(Br) - Dated:- 19-12-2013 - Ms. Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of CCE, Ghaziabad vs. Mahavir Cylinders [2013-TIOL-48-CESTAT-New DEL]. By taking note of the precedent decision, it stand held that the refund can be granted to the assessee in a situation where the assessments were not made provisional but the price of excisable goods was reduced downward after clearance of the goods as per price variation clause which was in existence in the contract under which goods were being cleared and the buyers adjusted the amount. There are sales prices to be paid on the goods subsequently sold. As such, I find that the issue stand decided in favour of the assessee on merits. 4. As regards limitation, the lower authorities have held that entire refund claim except in respect of invoice N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Raj)], it was held that inasmuch as the customers subsequently raised the debit notes and the assessee raised credit notes for which refund of excess duty was claimed, the price of goods stands reduced on issuance of debit and credit notes and the said situation would not be hit by bar of unjust enrichment. Similarly in the case of Swastika Concab (I) Pvt. Ltd. [2009 (246) ELT 448 (Tri-Del)]. It was observed that with downward variation in the price, excess amount was deducted while making payments against supplies for subsequent period and thus in effect, appellant received payment of goods at reduced rate and also reimbursement of Central Excise duty on such reduced rates. As such, the appellants cannot said to have passed on incidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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