2009 (4) TMI 65

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..... unded - refund is subject to provisions of unjust enrichment, so not allowable - Since the customers who have ultimately paid the duty cannot be identified, there is no reason why the manufacturer who has collected the excise should be given the benefit of this notification. - 12 of 2003 - - - Dated:- 8-4-2009 - Deepak Gupta and V.K. Ahuja, JJ. Mr. Sandeep Sharma, Assistant Solicitor Gene .....

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..... cise goods did not exceed 200 lacs (2 crores) were entitled to benefit of certain concessions in respect of excise duty. These benefits were available only upto the clearances of 75 lacs in three different slabs. In the present case, admittedly the manufacturer did not claim the benefit of notification the and paid the entire excise duty and cleared the goods. After the goods had been cleared and .....

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..... understand how the manufacturer will identify and pay back the excise to the customers, who have already paid the prices on the basis of the higher excise, which obviously the manufacturer has collected from the ultimate customers. An option was given to the manufacturer to avail of the benefits of the excise notification. At the relevant time it did not avail of these benefits. The manufacturer .....

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