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TMI Blog2003 (1) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... factured by M/s. Kirloskar Electric Co. They filed a refund claim for duties on account of the fact that duties have been paid by the manufacturer. Notwithstanding that they were filed exemption under Notification No. 205/88 and this duty paid by the manufacturer was borne by the claimant i.e. customer and same should be refunded. 2. The lower authorities found that M/s. Kirloskar Electric Co., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate Chemicals Co. Ltd. 1990 (47) ELT 687 (T) by the Commissioner was not correct. (c) The substantive benefit of Section 11B to them cannot be denied and there is no estoppels against the low and therefore, even if the classification list has been approved the same should be reviewed. (d) If the manufacturer availed the Modvat credit on inputs in the manufacture of the electric generators ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e being eligible such order cannot be questioned by filing refund claim on the ground that the adjudicating authority has committed an error in passing the earlier order and submitted that in this case it is an admitted position that the benefit of notification was not claimed under the relevant Notification by the manufacturer and the classification as such were approved without such a claim bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a buyer, who are situated at distance, after the manufacture. (b) In this view of the matter we cannot grant the benefit of the notification to the buyer and would agree with the learned DR's submissions that the buyer be beware, of what he is buying. (c) We do not uphold the ground of refusal of refund based on Rule 57C of the Modvat rules. Since the goods if exempted, subsequently th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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