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2006 (10) TMI 366 - AT - Central ExciseRefund - Unjust enrichment - incurred a loss - certificate from the Chartered Accountant - HELD THAT:- That the manufactured goods were sold at a loss is not conclusive on the question of passing on of excise duty. Loss making sales can take place in respect of non-excisable goods also. For refund purposes, the only relevant fact is whether the tax paid was being collected from the buyers. Whether a sale price is a profitable price or a loss making price is altogether irrelevant for the purpose of refund. Viewed from this perspective, it is clear that the certificate of the Chartered Accountant does not satisfy the requirement. It is to be noted that Section 11B of the Central Excise Act makes no distinction in relation to refund, between a private enterprise and a Govt enterprise. Central Excise Act makes no distinction based on the ownership of an enterprise. The judgment of the Hon’ble Karnataka High Court in the case of CCE, Bangalore v. Karnataka State Agro Corn Products Ltd. [2006 (7) TMI 11 - HIGH COURT OF KARNATAKA (BANGALORE)] was in the context of the State Govt. unit producing items and supplying them to State Govt. authorities for free distribution. In the present case, situation is different. The appellant is a commercial enterprise selling its produce to buyers for money. In the result, the appeal fails and is rejected.
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