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2015 (4) TMI 122 - SUPREME COURT

2015 (4) TMI 122 - SUPREME COURT - 2015 (318) E.L.T. 583 (SC) - Refund claim - retrospective amendment reducing rate of excise duty - Period of limitation - Unjust enrichment - sanctioned claim was ordered to be credited to the Consumer Welfare Fund on account of unjust enrichment - Held that:- The notification revising the rate of excise duty was issued on 31.10.2000 and given retrospective effect that is, w.e.f., 01.07.1999. Thus, only on the issuance of this notification, the excise duty was .....

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ations for refund were, therefore, clearly within limitation. We do not understand the logic or rationale behind the order of the CESTAT counting the period from July, 1999 for which the excess amount was sought to be refunded. The order of the CESTAT is, therefore, palpably wrong and erroneous in law - appellant is entitled to succeed in the claim of entire amount of ₹ 26,23,366/-. The aforesaid amount shall carry interest of nine per cent per annum (to be calculated from the date when th .....

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ure of cylinders of 14.2 kg gas capacity falling under Chapter sub heading 7311 of the Central Tariff Act and supplied the same to Hindustan Petroleum Corporation Limited and Indian Oil Corporation Limited for the period from July, 1999 to October, 2000. It filed an application dated 19.06.2001 for refund of excise duty to the tune of ₹ 26,23,366/- stating that the said LPG cylinders were supplied at price (provisional) revised retrospectively w.e.f., 1.7.1999 as per the purchase orders an .....

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elfare Fund on account of unjust enrichment. Aggrieved, the appellant preferred the appeal before the Commissioner (Appeals), Jaipur, who partly allowed the appeal. He held that there was no evidence that buyers had passed on the incidence of duty to any other person (buyer) and, therefore, there was no unjust enrichment. On merits, however, he allowed the part refund to the extent of ₹ 6,30,981/- only holding that remaining claim was time-barred. Aggrieved, the appellant preferred an appe .....

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decide this issue, few dates which are material for this purpose may be taken note of which are as under: - The period for which refund is sought is July, 1999, to October, 2000. The notification revising the rate of excise duty was issued on 31.10.2000 and given retrospective effect that is, w.e.f., 01.07.1999. Thus, only on the issuance of this notification, the excise duty was reduced. It would, therefore, be clear that 31.10.2000 is the trigger point which entitled the appellant to claim the .....

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