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M/s JCO Gas Pipe Ltd. Versus C.C.E. & S.T. - Bhopal

2015 (5) TMI 1070 - CESTAT NEW DELHI

Refund claim - excess Central Excuse duty paid - error in preparation of invoice - the decision in the case of Commissioner of Central Excise Kolkata vs Oriental Textiles Processing Co. Pvt. Ltd [2012 (5) TMI 247 - CESTAT, NEW DELHI] referred - Held that: - upon proper scrutiny and analysis of the refund application, the Original Authority has sanctioned the refund in favor of the appellant. The findings of the Original Authority proves beyond any shadow of doubt that the excess central excise b .....

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5 - Dated:- 22-5-2015 - Mr. S.K. Mohanty, Member (Judicial) Appellant By: Mr. G L Deshpande, Advocate Respondent By: Mr. G R Singh, DR ORDER Per S. K. Mohanty: Brief facts of the case are that the appellant is engaged in the manufacture of Saw Pipes Our ng the disputed period, the appellant had filed a refund claim of ₹ 4,04,231/- on the ground that due to error in preparation of invoice excess Central Excuse duty was paid on supply of goods to its buyer M/s SC DUI Surana. However, the sai .....

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the present appeal is before the Tribunal. 3. The Ld. Advocate for the appellant submits that the records maintained by the appellant clearly demonstrate that the incidence of excess central excise duty has been borne by the appellant and has not been transferred to any other person, which is evident from the Adjudication Order and the verification report furnished by the Range Officer. He further submits that the impugned order is not legal and propel office, without the issue involved in the c .....

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squarely lies with satisfactorily discharged, and thus, rejection of refund claim on the ground of unjust enrichment vide the impugned order is justified. 5. Heard the Counsel for both the sides and perused the records. I find that upon proper scrutiny and analysis of the refund application, the Original Authority has sanctioned the refund in favour of the appellant. The relevant paragraph in the Adjudication Order dated 15.01.2013 is extracted herein below: In this regard the Range Officer in .....

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