9911796707
TMI Blog2005 (10) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Assessee are aggrieved with the Order-in-Appeal No. 15/2003-C.E., dated 18-6-2003 by which the refund claim of the assessee has been held to be allowable but the same has been held to be hit by the doctrine of unjust enrichment. The Commissioner (Appeals) has directed that the amount to be credited to Consumer Welfare Fund. The duty had been paid by the appellants under protest. The Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he higher duty is paid and the same has to be borne by the assessee. The Department had proceeded to raise demands on the ground that the refining/re processing of degraded waste oil amounted to process of manufacture and therefore, they are required to pay duty. The appellants had been clearing the goods in terms of the contract. As the Revenue raised the demand, they paid duty under protest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Swarup Fibre Industries Ltd. v. CCE, Meerut [2000 (120) E.L.T. 510 (Tri.)] (iii) Cimmco Ltd. v. CCE, Jaipur [1999 (107) E.L.T. 246 (Tri.)] (iv) Panihati Rubber Ltd. v. CCE, Calcutta-II [2001 (127) E.L.T. 742 (Tri.-Cal.)] The learned Counsel submitted that the duty had been paid under protest and merely because the procedure prescribed by the Rule 233B has not been followed that itself is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ras Laminates Pvt. Ltd. v. CCE, New Delhi (supra) relying on earlier judgments clearly held that the procedures prescribed in Rule 233B of Central Excise Rules, 1944 are merely directory and not mandatory. In view of this position, there is no merit in the Revenue's appeal and the same is rejected. 5. In so far as, the assessee's appeal is concerned, it is seen that the Commissioner (Appeals) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has held that duty burden has not been passed on to the customers. This ratio has been followed in other citations noted supra. All the cited judgments clearly hold that there is no change in the price structure and after increase it cannot be said that incidence of duty has been passed on to the customers. In view of these judgments and duty having been paid under protest, the amounts cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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