TMI Blog2016 (7) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... is not appropriate but in the facts of the present case, the appellant is seeking refund of excess payment. While there is no reason to disbelieve their claim, in the interest of fairness and justice, we direct the appellant to approach the department to seek refund of the alleged excess payment. - Matter remanded back. - Appeal No. E/42129/2013 - Final Order No. 41184/2016 - Dated:- 12-7-2016 - Shri P.K. Choudhary, Judicial Member And Shri C.J. Mathew, Technical Member For the Appellant : Shri K. SubashChandran, Advocate For the Respondent : Shri L. Paneerselvam, AC (AR) ORDER Per P.K. Choudhary Pursuant to Hon'bleMadras High Court's order dt. 18.12.2015, in C.M.A. No.2586 and 2230 of 2015, this appeal is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority rejected most of the appeals but kept in abeyance few appeals awaiting Tribunal's decision as many appeals were pending before Tribunal. Subsequently, the CESTAT vide Final Order No.411-423/2011 dt. 2.3.2011, allowed the appeals of the appellant by way of remand to the original authority. In keeping with Tribunal's order, appellate authority remanded the pending appeals with him to original authority. The adjudicating authority, in the de novo proceedings, took up all the appeals for adjudication, which were remanded by both Commissioner (Appeals) as well as the Tribunal, and which were transferred to him. The adjudicating authority vide OIO (Denovo) dt. 21.1.2013 confirmed the demand of ₹ 22,515/- with interest besi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 13 (xii) of OIO (Denovo) No. 1/2013-CE dated 21.01.2013, which is extracted below:- (xii) the question of Unjust enrichment and Sec. 11D does not arise in this case, since the assesse as per their erstwhile practice has discharged their duty liability on the same month of raising the invoice and the differential duty, if any, immediately after sale from their Branch/Depot to which the item was cleared; The Hon ble CESTAT has remanded the matter to the original authority on the limited issue of taking a fresh decision taking into account the duty amounts that has already been paid and the duty amount that would be required to be paid, applying the valuation method under Rule 4 of the Central Excise Valuation Rules, 2000, based on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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