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2019 (1) TMI 1886 - CESTAT NEW DELHIThe amount of Central excise duty for which the refund claims have been filed by the appellant, was infact not payable by the appellant in view of the notification No. 12/2012-CE dated 17.3.2012 since all the conditions attached to this notification was fulfilled by the appellant. Thus, the project goods received by the appellant from M/s. L & T(IDPL) should have been at Nil rate of Central Excise duty, but the appellant received goods from L&T(IDPL) on which Central Excise duty was paid by the appellant. As a consequence, if any amount of Central Excise duty has been paid by the appellant, which is otherwise not payable then it was certainly entitled for refund of such amount. The appellant was justified in claiming the refund of Central Excise duty paid by it on procurement of certain equipment from M/s. L&T IDPL under section 11B of the Central Excise Act, 1944, which otherwise were excepted from payment of Central Excise duty. Refund of Central Excise duty paid - Principles of natural justice - goods supplied by M/s. L&T IDPL were fully covered by construction under international competitive bidding and same were exempted from payment of Central Excise duty - N/N. 12/2012-CE dated 17 March 2012 - HELD THAT:- The Chartered Accountant certificate dated 14 March, 2016 categorically mentions that the Excise duty claimed by the appellant, was not shown as ‘expenses’ in the profit and loss account of the appellant firm, and, therefore, the requirement of fulfillment of conditions with regard to unjust enrichment was fulfilled. Such a certificate was given after due examination of the books of accounts of the appellant firm. The appellant therefore, has not passed the burden of central excise duty paid by it to the project owners and thus was not hit by unjust enrichment and was entitled for refund of Central Excise duty paid by it. Appeal allowed.
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