TMI Blog2014 (5) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... e waste and scrap generated at the job worker’s premises. Therefore, hold that the respondents have paid duty on the scrap generated at the jobworker’s premises wrongly and they are entitled for the refund claim. Further, find that the Commissioner (Appeals) have examined the issue of unjust enrichment which has been supported by the respondents through the certificate issued by the C.A. and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the job workers for further processing. During the manufacturing process, some waste and scrap generates. After receiving the goods from the job workers, the respondents paid duty on the scrap. Later-on, the respondents realized that they are not required to pay duty on the scrap as duty liability arises against the job workers only. Therefore, they filed a refund claim of duty paid on scrap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not correct. Aggrieved by the said order, the Revenue is before me. 3. Heard both sides. 4. The learned A.R. appearing for the Revenue submits that the respondents have rightly paid the duty and they have not produced the balance sheet before the adjudicating authority therefore, their refund claims are to be rejected. 5. On the other hand, the learned Counsel appearing for the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have paid duty on the scrap generated at the jobworker s premises wrongly and they are entitled for the refund claim. Further, I find that the Commissioner (Appeals) have examined the issue of unjust enrichment which has been supported by the respondents through the certificate issued by the C.A. and the balance sheet where the amount has been shown as receivable from the department. In these circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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