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2019 (11) TMI 487 - CESTAT MUMBAIRefund of excess duty paid - Unjust enrichment - finalization of provisional assessment - instead of paying the refund amount to the appellant, the same was credited to the Consumer Welfare Fund, in terms of Section 11B(2) of the Central Excise Act, 1944 - HELD THAT:- The incidence of excess paid duty, in this case, had not been passed on by the appellant to any other person and same has been borne by it all along, till the date of filing of the refund application. Further, the learned Commissioner (Appeals) by placing reliance on the profit and loss account has held that excess duty has been shown as an element of expenditure and thus, the doctrine of unjust enrichment is attracted for crediting the refund amount to the Consumer Welfare Fund. However, on perusal of the profit and loss account for the relevant period, I find that the excess duty reflected therein was deducted from the gross sales value of the goods. The excess duty amount indicated in the profit and loss account was towards normal sales transaction value, at which the goods were sold by the appellant. Since, the refund in question was not a part of excess duty indicated in the profit and loss account and separate accounting treatment was provided in the Balance Sheet, the interpretation placed by the learned Commissioner (Appeals) regarding transfer of refund amount to the Consumer Welfare Fund cannot be sustained. There are no merits in the impugned order passed by the learned commissioner (Appeals) - appeal allowed - decided in favor of appellant.
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