2015 (11) TMI 831

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..... 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 excise therefore duty paid under compound levy scheme is also governed by the Section 11B of Central Excise Act, 1944. As regard Ld. Counsels submission that the order was passed exparte, .....

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..... ommissioner(A.R.) ORDER Per : Ramesh Nair This appeal and stay application are directed against Order-in- Appeal No. PD/74/M-I/2014 dtd. 28/5/2014 passed by the Commissioner (Appeals-I) Central Excise, Mumbai Zone-I, wherein Ld. Commissioner(Appeals) allowed the Revenue s appeal setting aside the order-in-original No. K-II/01/2013-14(Refund) dated 13/8/2013. 2. The fact of the cas .....

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..... d levy scheme. He relied upon the decision in the case of Hans Steel Rolling Mills Vs. Commissioner of C. Ex. Chandigarh [2011(265) E.L.T.321(S.C.)] He submits that compound levy scheme being comprehensive scheme Honble High Court held that provisions of Section 11A is not applicable. It is his submission that following the ratio of the Honble High Court judgments, provisions of unjust enrichmen .....

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..... they will submit the evidence to prove that incidence of refund amount has not been passed on to any other person. 4. On the other hand, Shri. H.M. Dixit, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that issue whether unjust enrichment is applicable in case of refund of duty paid under compound levy scheme has been .....

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..... is argument and found that either hearing notice was not received by the appellant or it was delivered after the date of hearing. In view of this position, it is fit case for remand. I therefore remand the matter to the original adjudicating authority who shall disposed of the matter within a period of three months from the date of receipt of this order. Appellant has to produce necessary document .....

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