2016 (12) TMI 207

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..... the goods. Further, the Revenue has not given any specific instance that the buyer has taken the credit of higher amount of duty shown in the invoices by the respondent. In that circumstance, I hold that the decision of this Tribunal in the case of Amadalavalasa Cooperative Sugar Ltd. vs. CCE, Visakhapatnam [2007 (1) TMI 432 - CESTAT, BANGALORE] is squarely applicable to the facts of this case. T .....

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..... out by the audit, self credit taken by the resonant was reversed and filed refund claim thereof. The refund claim was initially rejected by the adjudicating authority holding that the bar of unjust enrichment has not been passed by respondent. The said order was challenged before the Commissioner (Appeals) who allowed the refund claim relying on the decision of this Tribunal in the case of Amada .....

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..... selling the cement at contracted price i.e. inclusive of duty. Whatever price has been agreed by the respondent with their buyers is the sole consideration of the goods. Further, the Revenue has not given any specific instance that the buyer has taken the credit of higher amount of duty shown in the invoices by the respondent. In that circumstance, I hold that the decision of this Tribunal in the .....

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