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2013 (3) TMI 208 - Commissioner - Central ExciseMRP Based Valuation - Claim of refund on the basis of Downward revision in MRP - SCN was issued proposing to reject the refund claim as there is no provision under Sec. 4A of the CEA, 1944 read with Standards of Weights and Measures (Packaged Commodities) Rules, 1977 to grant refund. - held that:- Since a depot is defined as one of the places of removal, the department was demanding duty as and when there was higher duty on account of increase in MRP. In fact, in the instant case, there were such payments. In the same analogy, the appellant is seeking refund under Sec. 11B. Therefore, once the depot is treated as place of removal, and the department, in fact, is demanding duty in the case of increase in MRP and consequent duty increase, there is no justification to deny the refund of excess duty paid once the person seeking refund fulfills all the conditions. When the department extends its arms up to the depot price, the same facility is available to the appellant also as the principle of equity demands. The Central Excise laws work on the principle that what is due to the Govt. only to be demanded and what is not due is to be refunded once the test of unjust enrichment is passed. In view of the above legal position, the appellant is entitled to get refund subject to the provisions of Sec. 11B - Decided in favor of assessee.
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