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TMI Blog2009 (1) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the seller, from the purchaser, is the price, initially billed, minus the amount of the debit note, and credit note, and therefore, when the debit notes and credit notes are issued and effected, which are not disputed, it cannot be assumed, that incidence of burden of excise duty has been passed on to the purchaser – refund allowed. - E/10/2007-MAS - 50/2009 - Dated:- 9-1-2009 - Shri P. Karthikeyan, Member (T) Shri R. Janardhanan Pillai, Consultant, for the Appellant. S/Shri K.R. Natarajan, Advocate and M.K.A.K. Mohiddin, JDR, for the Respondent. [Order].- M/s. RPG Cables Limited (RPG) supplied 10.058 Kms. of cable to BSNL vide Central Excise Invoice No. 98/14-6-02 charging BSNL a provisional price at the rate of Rs. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted was provisional as per the purchase order. Only subsequent to clearance the purchase price was finalized in response to tender offered by the appellants. The excess realization of value and duty arose in the above circumstances. The same was paid back to BSNL, There was no unjust enrichment involved in grant of cash refund of the excess duty to the appellants. He relied on the following judicial authorities in respect of this claim. (i) Birla Ericsson Opticals Ltd. v. CCE, Bhopal , 2003 (157) E.L.T. 97 (Tri.-Del.) (ii) Union of India v. A.K. Spintex Ltd. Anr., 2009 (234) E.L.T. 41 (Raj.) = 2009-TIOL-12-HC-RAJ-CX 3. I have also heard the ld. JDR. 4. I have carefully studied the case records and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uing credit note for the same to its supplier. Their lordships observed as follows:- "On the face of the things itself, it is clear that once the goods are supplied, the property in the goods passes to the purchaser, and seller becomes entitled to the price, and once the debit note is issued by the purchaser, and corresponding credit note is issued by the seller, the price of the goods stand reduced to the extent of debit note and credit note, meaning thereby, that after issuance of debit note and credit note, the price of goods charged by the seller, from the purchaser, is the price, initially billed, minus the amount of the debit note, and credit note, and therefore, when the debit notes and credit notes are issued and effected, which a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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