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CCE, Chandigarh Versus M/s. ICI (India) Ltd.

2016 (6) TMI 1097 - CESTAT CHANDIGARH

Refund claim - excess excise duty paid due to the failure of computer software cleared to their depots - unjust enrichment - Held that:- We find that so far as admissibility of refund claim is concerned, the records have been checked by the range officers, Deputy Commissioner as well as the Commissioner (Appeals) to their satisfaction. The grounds of appeals do not bring out any infirmity in the facts which have been verified. We do not find any infirmity in the verification done by the lower au .....

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r (Judicial) and Mr. Raju, Member (Technical) Shri Harvinder Singh, AR- for the appellant Shri Ajay Jain, Advocate - for the respondent ORDER The respondents M/s ICI India Ltd. paid excess excise duty due to the failure of computer software cleared to their depots. The invoices accordingly were issued to their own depots indicating higher payment of central excise. The respondents were selling their products through their depots to independent buyers. The refund was sanctioned by the original ad .....

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ights and Measures Act on the goods on which the refund has claimed. It was argued that nothing was done to correlate the goods with the MRSP. It was also argued that the respondents did not produce any evidence to show that the receipt from the buyers was less than those mentioned in the invoices by the respondents. Learned AR further argued that the Commissioner (Appeals) s observation, that unjust enrichment is not relevant as invoices were issued to their depots was misplaced. 3. Learned Cou .....

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arty on the basis of which the duty is paid by the party has no relation with the dealers price charged by them from the dealers. Thus the refund is admissible to the party as it has been checked from the records submitted by the party that they had not passed on the burden of duty to any other person and thus the unjust enrichment clause is not involved in this case. 4. He argued that the entire case records have been examined by the range officers in detail and only then refund was sanctioned. .....

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tended that due to system failure the revision of prices could not be uploaded in the computer resulting into payment of excess duty on the basis of old/higher price in respect the product/pack for which the prices were reduced. The invoices were generated on the basis of old/higher price whereas the product/pack started bearing revised/lower rate on the basis of hard copy circulated to the production & marketing deptt., the respondents also contended that claim has been correctly allowed wh .....

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