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TMI Blog2017 (9) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... l is filed by the appellant against the impugned order wherein refund claim has been rejected on the ground that the appellant has failed to pass the bar of unjust enrichment. 2. The brief facts of the case are that the appellant is a manufacture of cement and clearing the same on payment of duty at the rate of 12 % vide notification no.4/2006 dated 01.03.2006. The rate of duty was reduced to 8% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, they have not collected any amount from the buyer towards duty. To support this contention she relied on the case of Girish Foods and Beverages (P) Ltd. Vs. CCE Pune - 2007 211 ELT 388. 5. On the other hand, the Ld. DR drew my attention to the invoices issued by the appellant wherein it was clearly mentioned that duty has been paid by the appellant at the rate of 12%. Therefore, he prayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on MRP basis but duty payable has been shown by the appellant at the rate of 12%. The contention of the ld. Counsel that they are selling goods at MRP and all duties and taxes are inclusive but from the invoice it is clear that duty collected from the buyer has been shown separately. In that circumstances, duty incidence has been passed on the buyer. 9. Moreover, the Ld. Counsel relied on the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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