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M/s Paper Packaging Pvt Ltd. Versus Commissioner of Central Excise, Mysore

2015 (10) TMI 836 - CESTAT BANGALORE

Denial of refund claim - Unjust enrichment - Held that:- It is very strange that the Commissioner (Appeals) has not considered the verification of the Range Officer of the Central Excise, who found that the appellant issued credit notes to all the co .....

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d the said issue and established that there had not been any question of unjust enrichment as per the facts of the case. Therefore, the impugned order of the Commissioner (Appeals) has not been based on the facts on record and does not deserve sustai .....

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o unjust enrichment to the appellant namely, M/s Paper packaging Pvt. Ltd. and they deserve sanction of refund claim of ₹ 92,111/-. It is ordered that the refund amount of ₹ 92,111/- be sanctioned and paid to the appellant within 8 week .....

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HRI ASHOK KUMAR ARYA, TECHNICAL MEMBER Mr. S.R. Savant, Advocate : For the Appellant Mr. Pakshirajan, A.R. : For the Respondent ORDER: PER ASHOK KUMAR ARYA Both the parties have been heard. 2. This is an appeal filed by M/s Paper Packaging (P) Ltd., .....

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puty Commissioner of Central Excise, Hassan vide his order-in-original No. 17/2002 dated 13.6.2002. The Commissioner (Appeals) disallowed the refund amount of ₹ 92,111/- on the ground of unjust enrichment. 3. It is very strange that the Commiss .....

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ers. In other words, the appellant had passed the element of excess Central Excise duty benefit to the respective customers and the department clearly verified the said issue and established that there had not been any question of unjust enrichment a .....

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