TMI Blog2014 (7) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... they have claimed refund of interest of duty. Whether unjust enrichment will apply when products are sold under MRP. - Held that:- It cannot be held so unless there is evidence on record to show that such products were sold in excess of the MRP printed thereon; in the absence of any such evidence, we are of the view that the order of the Adjudicating Authority in sanctioning the refund is correct and needs to be restored. - Decided in favour of assessee. - E/10/2012-SM - Final Order No. A/11178/2013-WZB/AHD - Dated:- 16-8-2013 - Shri M.V. Ravindran, Member (J) Shri Kuntal Parikh, Advocate, for the Appellant. Shri M. Kutty, AR, for the Respondent. ORDER This appeal is filed against Order-in-Appeal No. CS/61/DMN/ Vapi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hment not being satisfied. 4. Ld. counsel appearing on behalf of the appellant would take us through the facts of the case and submit that the findings of the adjudicating authority should be upheld. It is his submission that the adjudicating authority has clearly recorded that the appellant has filed all the relevant documents along with the refund claim submitted. It is his submission that the products which are manufactured are pharmaceuticals goods and covered under Section 4A of the Central Excise Act, 1944. It is his submission that the appellant had by mistake discharged duty liability on the higher MRP rate. It is his submission that even if the Commissioner (Appeals) order is held as correct, the revenue authorities cannot recov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stock register), stock register of Metapower Capsules maintained at Depot of assessee for Batch Nos. D83002, D83003, D83004, sales invoices of depot. Batch manufacturing records of the said batches submitted by the assessee it has been observed that the assessee is manufacturing Metapower capsules, packing the same in carton containing two strips of 15 capsules and 4 capsules (physician sample) but recording production in their daily stock accounts (RG-1) as a single pack of 15 capsules and 4 capsules. As per the price list submitted by the assessee MRP of two strips of 15 capsules is ₹ 111.64 and accordingly MRP of 15 capsules comes to ₹ 55.82 and MRP of 4 capsules come to ₹ 14.89 on pro-rata basis. Therefore, the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund is correct and needs to be restored. 10. We find strong force and the contention raised that the judgment of the Apex Court in the case of Grasim Industries Ltd. v. Commissioner of Central Excise, Bhopal [2011 (271) E.L.T. 164 (S.C.)] (supra) will be directly applicable in this case as there is no show cause notice issued to the appellant herein for the recovery of erroneous refund, sanctioned. We find that the Apex Court in the said judgment held as under :- para 13. Section 11A provides for a right of issuance of show cause notice, if, according to the Department, duty of excise has been erroneously refunded to a party In. the event of such erroneous refund of excise duty, the competent authority may then issue such a show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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