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2006 (1) TMI 362 - AT - Central ExciseRefund - Unjust enrichment - Stock transfer to depots - HELD THAT:- We find that on stock transfer to depot, the Respondents have paid duty on the basis of factory gate price which is always higher than the depot price, for the simple reason that while clearing from the depots, cash discounts are allowed. This can be verified from the documents. The Central Excise invoice indicates the duty payment clearly. Therefore it is definitely possible to compare the factory gate invoices and depot invoices during the relevant period to come to the finding with regard to unjust enrichment. Therefore, at the relevant time, the Depot price would be Rs. 80/- and the duty leviable on Rs. 80/- at 16% would be Rs. 12.80. It is clear that the Respondent collected only Rs. 12.80 as duty from the buyer. But he paid Rs. 16/- to the Exchequer. So he would be entitled for a refund of Rs. 16.00 - Rs. 12.80 = Rs. 3.20. Since lower duty has been collected from the buyer, there is no unjust enrichment. The issue is as simple as this. Since during the original proceedings, the Assistant Commissioner has scrutinized all the invoices and the Commissioner (Appeals) has also checked invoices at random, we are satisfied that there is no question of unjust enrichment in the present cases. Revenue has also not shown any instance wherein the Respondent had passed on more duty to the buyer than what has been paid to the Exchequer. In these circumstances, we do not find any merit in Revenue’s appeals. Hence, we reject these appeals filed by the Revenue.
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