Commissioner Of Central Excise vs Elite Distilleries & Bevarages Co on 19 January, 2018
3. Learned AR for the appellant submitted that the impugned order allowing the refund of Rs. 9,62,543/- (Rupees Nine Lakhs Sixty Two Thousand Five Hundred and Forty Three only) is not sustainable in law as the same is contrary to the binding judicial precedent. He further submitted that there is every likely-hood that the service tax element would have been a part of the sale price of the products of the clients, M/s. Seven Seas, which would have been ultimately passed on to the consumers. He further submitted that the Commissioner (Appeals) while allowing the refund has relied upon the decision in the case of Prism Cement Ltd. Vs. UOI reported in 2003 (161) ELT 93 (All).