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2016 (7) TMI 893 - CESTAT HYDERABADRefund claim of excess duty paid - unjust enrichment - manufacture of Cement and Clinker - By Notification No. 12/2012.CE dated 17-03-2012, the rate of duty for cement other than those cleared in packaged form (ie. loose cement was enhanced from 10% to 12%. - Later, a corrigendum to Notification No. 12/2012 was issued as F. No 334/1/2012-TRU dated 22-03-2012 by which proviso was inserted to Sl.No.52. Thus, the rate of duty payable on Sale to Industrial & Institutional Consumers became 12%, same as that of loose cement and not 12% Adv. + ₹ 120/- per Mt. Specific rate. - Pursuant to the Corrigendum, appellant filed refund claim for the excess duty paid. Held that:- after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess paid is only an amount deposited by appellant, not being duty is not hit by doctrine of unjust enrichment. - appellant is eligible for refund. The appeal is allowed with consequential reliefs, if any. - Decided in favor of assessee.
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