Oswal Yarns Ltd. Vs. Cce

Oswal Yarns Ltd. vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Nov 09, 2004

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Citation: sooperkanoon.com/37056
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: A Wadhwa
Decided On: Nov 09, 2004
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Oswal Yarns Ltd.

Respondent

Cce

Excerpt

1. the appellants have made a prayer for decision on merits.accordingly, i have heard the learned jdr and have gone through the impugned order.2. the appellants refund claim of rs. 11,622/- has been rejected on the ground of unjust enrichment by observing that subsequent giving of credit notes to their buyers would not amount to the situation as the duty incidence has not been passed on to their customers. the tribunal in the case of cce jaipur ii v. adarsh guar gum udyog - 2000 (120) elt 139 (t) has held that once that duty was collected from the customers at the time of clearance of the goods, issues, issue of credit notes at the subsequent stages would not alter the position. to the same effect is the decision of the larger bench of the tribunal in the case of grasim industries (chemical division) v. cce bhopal 2000 (153) elt 694 (tri-lb).3. inasmuch as the issue stands decided against the appellants in the above referred decision, i find no justification to interfere with the view taken by the lower authorities. the appeal is accordingly rejected.

Full Judgment

1. The appellants have made a prayer for decision on merits.

Accordingly, I have heard the learned JDR and have gone through the impugned order.

2. The appellants refund claim of Rs. 11,622/- has been rejected on the ground of unjust enrichment by observing that subsequent giving of credit notes to their buyers would not amount to the situation as the duty incidence has not been passed on to their Customers. The Tribunal in the case of CCE Jaipur II v. Adarsh Guar Gum Udyog - 2000 (120) ELT 139 (T) has held that once that duty was collected from the customers at the time of clearance of the goods, issues, issue of credit notes at the subsequent stages would not alter the position. To the same effect is the decision of the Larger Bench of the Tribunal in the case of Grasim Industries (Chemical Division) v. CCE Bhopal 2000 (153) ELT 694 (Tri-LB).

3. Inasmuch as the issue stands decided against the appellants in the above referred decision, I find no justification to interfere with the view taken by the lower authorities. The appeal is accordingly rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Oswal Yarns Ltd. vs Cce Same Subject Service Tax Same Judge A Wadhwa