9911796707
TMI Blog2004 (11) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim of Rs. 12,584/-. The claim of the appellants had been rejected by the lower authorities by holding that incidence of duty had already been passed on by them to their buyer. 2. I have heard both the sides and gone through the record. 3. From the record, it is evident that the appellants are engaged in the manufacture of Heat recovery units and M/s. E.T.A. Engg. Pvt. Ltd. placed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly acceded to their protest and after realising the mistake of having charged more than the agreed price which was inclusive of all duties and taxes, issued the credit note for the excess amount of duty charged, in favour of the buyer company. It is under these circumstances, the appellants lodged the refund claim of amount in question of Rs. 12,584/-. 4. From the resume of above referred facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CCE, Bhopal [2003 (153) E.L.T. 694] wherein it has been observed that subsequent issuance of credit notes by the assessee to buyer will not amount to the non-passing of incidence of duty by him, but the same is not attracted to the facts of the case detailed above. 6. Consequently the impugned order of the Commissioner (Appeals) is set aside. The appeal of the appellants is accepted with conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
