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2009 (5) TMI 222 - CESTAT, AHMEDABADRefund – Job work under Compounded Levy Scheme - The respondent paid duties under Compounded Levy Scheme. The dispute in respect of gallery portion of a stenter was the subject matter of litigation, which was finally decided by the Apex Court. As the duty was paid by the assessee on the capacity inclusive of gallery portion, they sought refund of the excess duty so paid by them. - the manufacturing activity was carried on job charges basis. - The invoices do not reflect any duty of excess and only job charges were being collected by the assessee. - Such job charges were inclusive of duty and determined solely on the basis of market forces and were independent of duty payable under the Compounded Levy Scheme. The respondents have also placed on record the certificates issued by the Chartered Accountant showing that no separate recoveries were made by the respondents from their merchant-manufacturers – held that refund cannot be denied on ground of unjust enrichment – refund allowed
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