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M/s. Salve Pharmaceuticals Pvt. Ltd. Versus CCE, Delhi-I

2015 (10) TMI 2531 - CESTAT NEW DELHI

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 .....

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cess paid Central Excise Duty has not been passed on to any other person and the same has been borne by the appellant. Therefore, the refund claim cannot be rejected on the ground of doctrine of unjust enrichment. - Decided in favour of appellant wit .....

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.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 .....

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nd application, it was stated that the 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. The refund application was rejected by .....

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he 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 not .....

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et, the same has been presently charged to revenue and the refund would be accounted for when the same is actually received from the department. Hence, the profit for the year is understated by an amount of ₹ 3,50,878/-. 4. Further I also find .....

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