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TMI Blog2004 (3) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... - The revenue's instant appeal is directed against the impugned order-in-appeal passed by the Commissioner (Appeals). The Commissioner (A) accepted the respondent's appeal claiming refund of duty paid on the defective goods, which were brought back to the factory and cleared again on payment of duty. Though the receipt of the said goods was declared by the respondents under Rule 173H of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim is time barred. (iv) No evidence is produced to show that the incidence of duty has not been passed on. The evidence produced is not sufficient to establish that they have not recovered duty from their customers. (v) The customers returned the goods only after debiting 95% of the duty on the returned quantity. Hence receipt of duty paid goods was without proper payment of duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the rejected material. It is the objection of the Department, that the reprocessing carried out was not a process of manufacture. Even the manufacturers (Respondents) did not claim so. Going by the Department's own contention, since the reprocessing did not amount to manufacture, the said goods need not have paid duty at the point of subsequent clearance. Since the duty was paid on such subseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mselves by collecting this amount from the second customer, because the duty paid by them for clearances made to the first customer has been absorbed by them, in as much, as they did not take credit of duty reflected in the invoice accompanying the returned goods. Therefore, I hold that the mischief of unjust enrichment will not get attracted in this case. 7. Accordingly, I note that there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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