TMI Blog2014 (5) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of unjust enrichment in rebate claims - Decided against assessee. - E/Appeal No. 2481/2005 - FINAL ORDER NO. 55644/2013 - Dated:- 26-2-2013 - Archana Wadhwa And Sahab Singh, JJ. For the Appellant : Ms Sukriti Das, Advocate For the Respondent:`Shri M S Negi, DR PER : SAHAB SINGH 1. This is an appeal filed by M/s Chhata Sugar Company Ltd. (hereinafter referred to as appellant) against the order in appeal dated 26.5.2005 passed by the Commissioner of Central Excise (Appeals), Lucknow. 2. The brief facts of the case are that the appellants have filed a refund claim on the ground that they have paid the excess duty without claiming concession in terms of Notification No. 130/83 dated 27.4.1983. They have paid the exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise (Appeals) who vide the impugned order has allowed their appeal on merits but rejected their appeal on the ground of unjust enrichment. The appellants are before this Tribunal against the impugned order. 4. The learned Advocate appearing for the appellants submits that in this case they were eligible for the benefit of Notification No. 130/83 under the sugar Incentive scheme but they have paid the duty at the normal rate. Once they realized that duty on additional quota was required to be paid at lower rate, they have filed the present claim. She submits that the Commissioner (Appeals) has upheld the sanction of refund on merits and their appeal has been rejected only on the ground of unjust enrichment. She submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is relying upon the decision of the Tribunal in the case of Kisan Sahkari Chini Mills which was in respect of recovery under Section 11 D of the Central Excise Act. We find that this Tribunal in the case of CCE Meerut Vs Kisan Sahkari Chini Mills Ltd vide order NO. A/1186/2012 EX (DB) dated 26.9.2012 relying upon the decision of Hon ble Supreme Court in Sahakari Khand Udyog (supra) has held that doctrine of unjust enrichment would be applicable to rebate under the excess production scheme in respect of sugar. We after following the decision dated 26.9.2012 of the Tribunal in the case of Kisan Sahkari Chini Mills holding the applicability of unjust enrichment in rebate claims,uphold the order in appeal and reject the appeal filed by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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