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2015 (10) TMI 836 - CESTAT BANGALORE

2015 (10) TMI 836 - CESTAT BANGALORE - TMI - 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 concerned 18 dealers in respect of the excess duty earlier paid and charged from the said dealers. In other words, the appellant had passed the element of excess Central Excise duty benefit to the respective .....

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sion above, it is clear that there has been no 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 weeks from the day, the appellant approaches the Department of Central Excise for sanction of the said refund. - Decided in favour of assessee. - E/763/2003-DB - Final Order No. 21836 / 2015 - Dated:- 1-9-2015 .....

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sanctioned by the lower authority namely, Deputy 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 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 concerned 18 dealers in respect of the excess dut .....

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