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TMI Blog2014 (12) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned. He also relies upon the decision of this Tribunal in the case of Philips Electronics India Ltd Vs Commissioner of Central Excise Pune [2010 (4) TMI 449 - CESTAT, MUMBAI] to submit that just because the list price remains the same, it cannot be said that incidence of duty has not been passed on. It was held that bar of unjust enrichment cannot be got over on the sole ground of uniformity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jagadish, A.R. JUDGEMENT Per : B.S.V.MURTHY; Revenue is in appeal against the decision of the Commissioner allowing the refund to the appellants. The brief facts of the case are as follows: The appellants availed SSI exemption for 1999-2000 and after crossing the limit, they paid excise duty at full rate. The total turnover in that year was ₹ 6.69 crores and hence in the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions of the said notification, refund was not admissible. The Commissioner (Appeals) also upheld the order of the lower authority. When they approached the Tribunal, the matter was remanded back to the Commissioner (Appeals) vide Final Order No. 1981/2005 dated 23.11.2005 for examining the unjust enrichment aspect. Before the Tribunal, the appellant had pleaded that even if CENVAT credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y separately in the invoices during the period for which refund has been sanctioned. He also relies upon the decision of this Tribunal in the case of Philips Electronics India Ltd Vs Commissioner of Central Excise Pune [2010(257) E.L.T 257.(Tri-Mum)] to submit that just because the list price remains the same, it cannot be said that incidence of duty has not been passed on. It was held that bar of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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