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2015 (10) TMI 893 - AT - Central ExciseDenial of refund claim - Reduction in rate of duty - Held that:- Commissioner (Appeals) has rightly relied High Court's order in the case of CCE Vs Addison & Co.(2000 (11) TMI 146 - HIGH COURT OF JUDICATURE AT MADRAS). Revenue's grounds is not on excisability or manufacture of beetle nut only on the refund allowed by the LAA. On merits, we find that it is not a refund which is arising out of any excess payment arising out of any dispute on value or quantity of discount etc. but on account of reduction of rate of duty on bettle nut powder vide Notification 35/98 dt.24.11.98 where the rate of duty was revised from 18% to 15% on the beetle nut powder which came into effect from 24.11.98. By virtue of this notification, appellants were required to pay duty @ 15% instead of 18%. When the rate of duty was reduced on 24.11.98 applicable rate was only 15%. The amount paid in excess of 15% between 24.11.98 and 30.11.98 is not duty and not due to the Government and the same is liable to be refunded to the respondent. The Hon'ble High Court [Sic] in the case of Sunrise Engineers Vs CCE Jaipur (2015 (4) TMI 122 - SUPREME COURT) clearly held that on account of reduction of rate of duty by any subsequent notification, appellants are rightly eligible for refund and also held that no unjust enrichment clause would be applicable. - Decided against Revenue.
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