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M/s. Catwalk Worldwide Private Limited Versus Commissioner of Central Excise & Customs, Mumbai

2016 (5) TMI 1044 - CESTAT MUMBAI

Refund claim - excess duty paid as regards to abatement - refund claim sanctioned but credited to consumer welfare fund under the provisions of 11B(2) of Central Excise Act, 1944 - No evidence produced regarding unjust enrichment - Held that:- it is found that appellant had submitted detailed reply along with various documents and explanation of documents. In the Order-In-Original, the adjudicating authority credited the sanctioned refund amount to the consumer welfare fund only on the basis of .....

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is allowed by way of remand to the Adjudicating authority. The appellant shall produce all the documents necessary to verify that incidence of refund amount has not been passed on to any other person. - Appeal disposed of by way of remand - Appeal No. E/638/11 - A/86553/16/SMB - Dated:- 29-2-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Shri. N.S. Patel, Advocate For the Respondent : Shri. Sanjay Hasija, Superintendent (A.R.) ORDER PER : RAMESH NAIR This appeal is directed agai .....

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0% from MRP was allowed. However mistakenly appellant reduced abatement at the rate of 38% instead of 40% and thus excess duty on 2 % was paid. They filed refund claim in respect of said 2% excess paid duty. Adjudicating authority though sanctioned the refund claim, but credited the same into consumer welfare fund under the provisions of 11B(2) of Central Excise Act, 1944 on the ground that the appellant have not produced evidence regarding the unjust enrichment. The Adjudicating authority also .....

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ellant submits that the appellant have submitted all the necessary documents to the Original authority which was not considered by him. He also submits that he prepare to submit all the necessary documents once again as well as any additional documents which is required by the Adjudicating authority if an opportunity is given. He further submits that the appellant have cleared the goods on MRP based Value under Section 4A. Excess duty was paid only due to mistake that instead of 40% abatement wa .....

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