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2016 (11) TMI 1272 - CESTAT MUMBAI

2016 (11) TMI 1272 - CESTAT MUMBAI - 2017 (346) E.L.T. 298 (Tri. - Mumbai) - Unjust enrichment - refund of credit which was reversed under protest during dispute - Held that: - I find that the original dispute raised by the department is that the admissibility of Cenvat credit in respect of packing material. Due to the dispute, appellant reversed the Cenvat credit. Tribunal. Accordingly, amount reversed was claimed as a refund. I find that this is not a case of refund of excise duty paid on fina .....

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ase also refund of Cenvat credit need not to be under gone the test of unjust enrichment. - Appeal allowed - decided in favor of appellant-assessee. - APPEAL NO.E/1483/12 - Order No.A/93058/16/SMB - Dated:- 13-6-2016 - Mr. Ramesh Nair, Member (J) Shri. Mihir Mehta, Advocate for the Appellants Shri. Sanjay Hasija, Superintendent (A.R.) for the Respondent Order The fact of the present case is that the appellant are engaged in the manufacture of excisable goods i.e. Pressure Cooker. The appella .....

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roduct packed in the primary cartons are then packed in the master cartons at the appellant's depot and some are dispatched to up country buyer. The cost of the master cartons is inbuilt in the transaction value as no additional arnount is recovered from the wholesale buyer for the cost of master cartons. Proceedings initiated disputing the Cenvat credit availed on such master cartons during which appellant deposited an amount of ₹ 4,73,859/- under protest in the RG 23 Pt. II register .....

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High Court came to be dismissed vide order dated 23-3-2010. In view of the Tribunal order dated 2-1-2008 appellant filed refund claim of ₹ 3,52,096/- for the period 13-5-2003 to May, 2005. The Original adjudicating authority by Order-in-Original dated 25-11-2011 credited the said refund by way of credit in the appellant's RG-23 Pt. -II account. Aggrieved by the said order dated 25-11-2011 Revenue filed appeal before Commissioner(Appeals) on the ground that Original adjudicating author .....

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inished excisable goods whereas it is refund claim of Cenvat credit therefore unjust enrichment is not applicable in the present case. He submits that refund of duty paid on the inputs falls under clause (c), proviso to Section 2 of Section 11B. Accordingly, the said provisions of unjust enrichment in respect of the duty paid on the inputs is not applicable. In support of his submission, he placed reliance on the following judgments: (a) commissioner of C. Ex. Pune-I Vs. Bajaj Auto Ltd [2007(217 .....

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