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2015 (10) TMI 1242 - CESTAT AHMEDABAD

2015 (10) TMI 1242 - CESTAT AHMEDABAD - 2016 (339) E.L.T. 87 (Tri. - Ahmd.) - Evasion of duty - Clearance of goods to sister concern - Duty paid under protest - Unjust enrichment - Adjustment of excess duty - Held that:- it is a case of inter-unit transfer of the goods of the appellant’s own company. In some cases, the appellant paid excess duty and there was short payment of duty of the amount of CAS-4. The Tribunal in the case of M/s Devi Thread Processors Pvt. Ltd. (2015 (3) TMI 429 - CESTAT .....

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n this case, as there was sale of goods - Adjudicating Authority to adjust the excess payment of duty against the short payment of duty and thereafter, the refund/demand of duty would be decided, after considering the payment of interest, if any, in accordance with law - Appeal disposed of. - Appeal No : E/1133-1134/2007 - Order No. A/ 10975-10976/2015 - Dated:- 26-6-2015 - Mr. P.K. Das and Mr. P.M, Saleem, JJ. For The Appellant (s) : Shri S.R. Dixit Advocate For The Respondent (s) : Shri L. Pat .....

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the basis of cost of production. As per CBEC Circular No. 692/08/2003-CX.I Dated 13.02.2003, the appellants were required to pay duty as per CAS-4. Hence, the appellants, upon receipt of CAS-4 certified by Chartered Accountants, prepared a chart showing that during the period May 2005 to March 2006, as per CAS-4, they paid excess duty ₹ 16,55,983.00 and short paid duty ₹ 13,38,401.00. They requested the Department for adjustment of excess/short payment of duty. But, at the instance o .....

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confirmed the demand of duty alongwith interest and by another order, rejected the refund claim on the ground of unjust enrichment. Commissioner (Appeals) upheld both the adjudication orders. 3. The Learned Advocate on behalf of the appellants submits that it is a case of inter-unit transfer of the goods and there is no sale to the independent buyer. The appellants requested to adjust the excess amount of duty against the short payment of duty and ultimately, it would be excess payment of duty, .....

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