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2015 (10) TMI 2531 - CESTAT NEW DELHI

2015 (10) TMI 2531 - CESTAT NEW DELHI - 2016 (339) E.L.T. 297 (Tri. - Del.) - Refund claim - unjust enrichment - excess Central Excise duty has been wrongly paid by appellant - appellant was required to deposit Central Excise Duty at the rate of 5%, whereas due to inadvertence, excess duty of ₹ 10% was deposited into the Government Account - Held that:- it is found from the available records that upon verification of the Balance-Sheet and the annual accounts, the practicing Chartered Accou .....

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dvocate for the Appellant. Shri Vaibhav, D.R. for the Respondent. ORDER PER: S.K. MOHANTY Rejection of refund claim on the ground of unjust enrichment is the subject matter of present dispute. 2. The facts of the case are that the appellant is engaged in the manufacture of pharmaceutical products. On 17.02.2012, the appellant had filed refund claim amounting to ₹ 3,50,878/- before the Jurisdictional Central Excise Authorities in terms of Section 11B of the Central Excise Act, 1944 on the g .....

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ce this present appeal before this Tribunal. 3. I find that the note forming the part of accounts for the year ending 31.03.2012, which is an attachment to the Balance-Sheet for the relevant period has clearly shows that the excess paid duty as receivable from the Central Excise Department. The relevant portion in the said note is extracted herein below:- 2.25 The company has claimed that an amount of ₹ 3,50,878/- has been paid as an excess payment under Central Excise Duty and is therefor .....

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