Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (1) TMI 111 - CESTAT NEW DELHIWaiver of pre deposit - Denial of refund claim - Unjust enrichment - Held that:- duty for the entire month of April, 2010 had been paid in the beginning of month - 5th April, 2010 at the rate of duty in force at that time. The rate of duty was reduced only w.e.f. 13-4-2010. In view of this, we are of prima facie view that in respect of clearances w.e.f. 13th April, 2010 the appellant could not have recovered duty at the higher rate from their customers. We find that the Tribunal in its judgments in cases of Shri Rajendra Rolling Mills v. C.C.E., Ahmedabad reported in [2004 (2) TMI 138 - CESTAT, MUMBAI] and C.C.E., Mumbai-V v. Shree Ram Textile reported in [2005 (9) TMI 154 - CESTAT, MUMBAI] has held that the provision of Section 11B are not applicable for refund of excess duty paid under compounded levy scheme. We, therefore, of prima facie view that in this case the refund claim is not hit by principle of unjust enrichment. The requirement of pre-deposit of Cenvat credit demand and interest is, therefore, waived for hearing of the appeal and recovery thereof is stayed till the disposal of the appeal - Stay granted.
|