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2015 (6) TMI 1062 - CESTAT NEW DELHI

2015 (6) TMI 1062 - CESTAT NEW DELHI - 2016 (343) E.L.T. 827 (Tri. - Del.) - Refund claim - Unjust enrichment - appellant inadvertently calculated excise duty on an incorrect MRP - distribution centers of the principal manufacturer charged correct price from the retailers at the rate of ₹ 65 per sachet only and no excess excise duty was recovered from the final customers - debit note furnished before the refund sanctioned authority clearly demonstrate one to one correlation of all invoices .....

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4 have certified that there were no sale of goods by the Appellants to the Principal Manufacturer and the Appellants have not received the excess excise duty paid inadvertently. Therefore, I am of the view that the authorities below have not properly scrutinized the records, in arriving at the conclusion that the incidence of Central Excise duty has been passed on by the appellant. Hence, the refund claim filed by the appellant is not hit by the doctrine of unjust enrichment, as the excess amoun .....

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ase are that the appellant entered into the Contract Manufacture Agreement with the principal manufacturer M/s Nestle India Ltd., by which goods manufactured by the appellant were to be sent directly to the distribution centers of the principal manufacturer. During the disputed period, the appellant inadvertently calculated excise duty on an incorrect MRP. The duty required to be paid on the price of ₹ 65 per sachet, less abatement of 35%. Whereas, appellant paid duty by considering MRP as .....

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d. Commissioner (Appeals) vide the impugned order dated 22/05/2014 has upheld rejection of the refund application by the original authority. Feeling aggrieved with the impugned order, the appellant has filed present appeal before this Tribunal. 3. Sh. B. L. Narsimhan, the Ld. Advocate appearing for the Appellant submitted that the distribution centers of the principal manufacturer charged correct price from the retailers at the rate of ₹ 65 per sachet only and no excess excise duty was rec .....

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rely sold as such by the principal manufacturer through its distribution centers to the retailers. The Ld. Advocate also placed reliance on the certificate issued by the Chartered Accountant to justify his stand that there was no sale of goods by the appellant to principal manufacturer and the appellant had not received the excess excise duty paid inadvertently. To support his stand that the doctrine of unjust enrichment is not applicable to the fact of the present case, the Ld. Advocate has rel .....

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d further submitted that non-passing of the duty incidence has not been satisfactorily discharged by the appellant, thus, rejection of refund claim on the ground of unjust enrichment is justified. 5. I have heard the Ld. Counsel for both sides and perused the records. 6. It is an admitted fact on record that distribution centers of the Principal Manufacture charged correct price from the retailers at the rate of ₹ 65 per sachet only and no excess Central Excise duty was recovered from the .....

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