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M/s. S.K.M. Fabrics Versus Commissioner of Central Excise, Mumbai-I

2015 (11) TMI 831 - CESTAT MUMBAI

Denial of refund claim - Unjust enrichment - duty of excise was paid under compound levy scheme Held that:- As regard the applicability of unjust enrichment following the ratio of the Larger Bench decision in the case of Shivagrico Implements Ltd.(2006 (4) TMI 5 - CESTAT, NEW DELHI) , I am of the considered view that unjust enrichment is applicable even in case of refund of duty paid under compound levy scheme. From Section 11B also it can be seen that Section 11B covers refund of any duty of ex .....

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riod of three months from the date of receipt of this order. Appellant has to produce necessary documents/evidence to prove that incidence of refund amount has not been passed on to any other person. - Matter remanded back - Decided in favour of assessee. - Application No. E/STAY/98210/14 & APPEAL NO. E/89017/14 - Dated:- 27-5-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri. Sachin Chitnis, Advocate For the Respondent : Shri. H.M. Dixit, Asstt. Commissioner(A.R.) ORDER Per : .....

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he original authority vide its order dated 13/8/2013 sanctioned the refund claim of ₹ 1,18,727/- alongwith interest of ₹ 67,411/-for delayed sanctioned of refund. Being aggrieved by the said order-in-original dated 13/8/2013 revenue filed appeal before the Commissioner(Appeals) only on the issue of unjust enrichment, which was allowed by the Commissioner(Appeals). Aggrieved by the Commissioner (Appeals ) order, the appellant is before me. 3. Shri. Sachin Chitnis, Ld. Counsel for the .....

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gh Court judgments, provisions of unjust enrichment as provided under Section 11B also not applicable therefore original authority has rightly held that refund of duty was under compound levy scheme, provisions of unjust enrichment is not applicable. He further submits that three opportunities for personal hearing was granted as per the Commissioner(Appeals) order however letter/notice for personal hearing dated 18/3/2014 was not received by the appellant and the hearing notice 9/4/2014 and 5/5/ .....

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