SHANTI KUMAR Vs. CCE

JUDGEMENT

(1.) Appellant filed this appeal against the order -in -appeal passed by the Commissioner (Appeals).

(2.) The Commissioner (Appeals) in the impugned order held that the appeal filed by Shri Shanti Kumar, present appellants, is not maintainable.

(3.) Brief facts of the case are that M/s. Maruti Udyog Ltd., manufacturer of motor vehicles, filed refund claim before the competent authority for refund of Rs. 72,168.00 in view of Notification 6/2000 -CE dt. 1.3.2000 which provides concessional rate of duty for cars for physically handicapped persons. The refund claim was rejected by the Dy. Commissioner of Central Excise on the ground that car was sold to physically handicapped persons whereas the Maruti Udyog Ltd. has cleared the car on full payment of duty and as M/s. Maruti Udyog Ltd. recovered the amount of duty from their customers, the principle of unjust enrichment is applicable as the burden of duty has been passed on to the customers.