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2019 (3) TMI 1091 - AT - Central ExciseRevised refund claim - refund claimed on the ground that the value adopted at the time of removal from the factory gate was higher than the value prevailing at or about the same time at the depot for the same goods - main ground on which the Commissioner (Appeals) has disallowed the refund claim is that the appellant has not followed Rule 7 of the Central Excise Valuation Rules, 2000 - scope of remand - Held that:- It can be seen that the adjudicating authority had gone into the question as to whether the appellant had adopted a higher value at the factory gate than the value of goods cleared at the Kit Stores. After perusing the invoices, the said issue was found to be in favour of the appellant. The issue of unjust enrichment was also examined by the adjudicating authority. Thus, after complying with the remand direction, the adjudicating authority has sanctioned the refund of ₹ 13,23,279/-. Hence, the conclusion arrived by the Commissioner (Appeals) in the impugned Order that the adjudicating authority had not examined the aspect of Rule 7 of the Central Excise Valuation Rules, 2000, etc., is beyond the scope of remand. Further, there has been no Show Cause Notice issued till now by the Department for recovery of the erroneous refund. In such circumstances, the entire exercise of analyzation by a further remand, as requested by the Ld. AR for the Department, is futile. The sanction of refund by the adjudicating authority is right and proper - appeal allowed - decided in favor of appellant.
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