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TMI Blog2008 (10) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... er].- M/s. Sandfits Foundries (P) Ltd. are engaged in the manufacture of brake drums. They cleared two consignments of brake drums in April and May 2002 to M/s. Bharath Earth Movers Ltd., Bangalore. Later on, it was noticed that the subject clearances to M/s. BEML were entitled to exemption in terms of Notification No. 63/95-C.E., dated 16-3-95. They successfully agitated this claim before the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the goods. The lower authorities held that the case law was to the effect that in such circumstances the manufacturer could not be held to have not passed on the duty initially charged. The learned consultant for the appellants submits that the claim of the appellants was squarely covered in their favour by the Larger Bench decision of the Tribunal in the case of S. Kumar's Ltd. v. CCE repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2008 (221) E.L.T. A82 (S.C.). 2. The learned JDR submits that the lower authorities had found that the facts of the case were different from those of the decisions relied upon by the appellants. The Commissioner (Appeals) had correctly relied on the ratio of the Ballarpur Industries Ltd. case (supra) in upholding the decision of the original authority. 3. I have carefully considered the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to its buyers. In Varinder Agro Chemicals Ltd. (supra), affirmed by the Apex Court, the Tribunal had held that when higher amounts had not been collected from the buyers, refund of the said amount did not attract the vice of unjust enrichment for the reason that credit notes had been issued by the assessee to balance its accounts. In the instant case the appellants did not receive the duty amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty @ 20% ad valorem, cannot be heard contending that the incidence of duty had not been passed on to the buyers, as the buyers had not actually made payment of price of the goods to them. The subsequent issuance of the credit notes by them to their customers is insignificant so as to hold that they had not passed on the incidence of duty." I find that the judicial authorities cited including t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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