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2015 (10) TMI 1242 - AT - Central ExciseEvasion of duty - Clearance of goods to sister concern - Duty paid under protest - Unjust enrichment - Adjustment of excess duty - Held that:- it is a case of inter-unit transfer of the goods of the appellant’s own company. In some cases, the appellant paid excess duty and there was short payment of duty of the amount of CAS-4. The Tribunal in the case of M/s Devi Thread Processors Pvt. Ltd. (2015 (3) TMI 429 - CESTAT CHENNAI) following the decision of the Tribunal in the case of Bajaj Tempo Ltd. vs Commissioner of Central Excise, Pune [2004 (7) TMI 145 - CESTAT, MUMBAI] held that as there was no sale of the goods involved and the appellant cleared the goods to the raw material supplier on job work basis on conversion charges, it was directed adjustment of excess/short payment of duty made by the appellant. The case of Kalyani Ferrous Industries (2005 (3) TMI 570 - CESTAT, NEW DELHI) would not be applicable in this case, as there was sale of goods - Adjudicating Authority to adjust the excess payment of duty against the short payment of duty and thereafter, the refund/demand of duty would be decided, after considering the payment of interest, if any, in accordance with law - Appeal disposed of.
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