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2008 (10) TMI 597 - HC - Central ExciseWhether in the facts and circumstances of the case the respondent is entitled to refund of ₹ 10,83,216/- as ordered by the Commissioner (Appeals) and upheld by the Tribunal? Whether in the facts and circumstances of the case, the Commissioner (Appeals) and Tribunal are justified in holding that there was no unjust enrichment even though the respondent removed/cleared the goods without indicating the element of Excise Duty in their sales invoice, contrary to Section 12A of the Central Excise Act, 1944? Held that:- Reliance on provisions of Section 12A of the Central Excise Act, 1944, cannot carry the case of appellant any further. The said Section requires that every person who is liable to pay duty of excise on any goods shall, at the time of clearance of the goods, prominently indicate in all the documents relating to assessment, sales invoice, etc., the amount of such duty which will form part of the price at which the goods are to be sold. On a plain reading, the phrase “at the time of clearance of the goods” cannot be read to mean removal of goods from the depot to their further destination, but can only mean removal of goods from the manufacturing unit in the first instance. In the facts of the present case, the record reveals, and there is no dispute as to the said fact, that at the time of clearance of the goods, the invoice in question carried the details of excise duty component separately qua the price of the goods manufactured. In the circumstances, on none of the grounds pleaded can any legal infirmity be found in the impugned order of the Tribunal. Accordingly, in absence of any substantial question of law, the appeal is dismissed.
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