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2011 (2) TMI 416 - JHARKHAND HIGH COURTRefund - Excess payment of duty - principal of unjust enrichment - appellant that by mistake excess excise duty was paid by the appellant by adding machining charges and packing and forwarding charges on the sale value. In fact, excise duty was payable only on sale value, which was Rs. 30,50,000/-. By mistake, the appellant has miscalculated the sale value by adding cost of machining of Rs. 5,01,760/- and by adding the cost of packing and forwarding of Rs. 15,052.80/- in a sale value of Rs. 30,50,000/- - Held that: - Nowhere it was mentioned in the show cause notice given by the Deputy Commissioner, Central Excise Division, Dhanbad dated 5th February, 2003 that whether the purchaser of the appellant has availed any MODVAT/CENVAT credit. - Moreover, the Bharat Heavy Electricals Limited (BHEL) is not a manufacturer of the goods and, therefore, no question of availment of MODVAT/CENVAT credit, whatsoever, arises. This aspect of the matter has also not been properly appreciated by the Tribunal. - Refund of excess payment of duty allowed.
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