2018 (4) TMI 1151

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..... ility in this regard. As such, the question of passing on the duty burden suffered in the workshop, on the goods which were captively consumed in the repair of transformers, which were again consumed in the distribution of electricity, does not arise. The appellants have been incurring losses during the material time and there is sufficient evidences to show that the tariff of electricity did n .....

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..... er used by appellant for distribution of electricity. The dispute arose with regard to excise duty liability of the appellant for the said process. Finally the matter was settled in favour of the appellant by the Tribunal, 'that the process undertaken by them does not amount to manufacture. Consequently, the appellant filed claims for refund of duties already paid. The period involved is March .....

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..... umers. They are a Government of Haryana undertaking and they have submitted a certificate from Chartered Accountant and also a certificate on their own stating categorically that duty incidence has not been passed on to anybody else. It is submission of the Id. Counsel that the electricity distributed and sold by the appellant during the material time was charged as per the rates fixed by the Stat .....

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..... he impugned order. As such, he supported the findings of the Commissioner (Appeals) in this regard. 5. Having heard both the sides, we note that the issue is more than three decades old, The appellant strongly submitted that they have produced a certificate of Chartered Accountant and their own undertaking that the duty incidence suffered on the process undertaken by them on the activities in t .....

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..... id by the appellant being reimbursed by the consumer of the electricity, is not tenable. The Tribunal also referred to a similar situation and held that the bar of unjust-enrichment will not apply in such facts. In the present case also, the appellants have been incurring losses during the material time and there is sufficient evidences to show that the tariff of electricity did not vary during th .....

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