TMI Blog2017 (4) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... in DTA - appeal dismissed - decided against Revenue. - E/30152/2016 - A/30447/2017 - Dated:- 20-3-2017 - Ms. Sulekha Beevi, Member(Judicial) Shri M. Chandra Bose, Jt. Commissioner for the Appellant Shri S.C. Choudhury, Consultant for the Respondent ORDER [Order Per: Ms. Sulekha Beevi, C.S.] 1. The above appeal is fled by the department against the order passed by Commissioner (Appeals) who upheld the sanction of refund claim of assessee. 2. The respondents were earlier operating as an EOU and in the month of November, 2011 they intimated their intention to exit from EOU scheme. Accordingly, they paid the duties applicable on finished goods in stock. When the respondents have paid the excise duty on the finish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appropriate duties on the goods lying in stock is mandatorily requirement for conversion of 100% EOU to DTA unit. The duty paid as per this requirement if refunded to the assessee, it will tantamount to non-fulfilment statutory obligation. So the duty paid initially is not refundable. The Central Excise duty paid for the second time at the time of clearing the goods in DTA having been collected from their customers, the same is hit by unjust enrichment and therefore the said duty is also not refundable though they have paid duty twice. 4. Against this, the Ld. Consultant Shri S.C. Choudhury, appearing on behalf of the respondent, reiterated the findings in the impugned order. He submitted that the excise duty was paid on the finished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llected from the customers while clearing the goods in DTA. The goods have suffered Central Excise duty twice. Therefore the authorities below have taken the view that the duty paid by the respondent at the time of conversion is eligible for refund. In fact, when the respondent has paid duty for the second time on the goods by raising invoices, the earlier duty paid at the time of conversion becomes an extra duty and becomes a mere deposit in the hands of department. The duty that is collected by invoices from customers is central excise duty and the same can be imposed on the goods only a single time. At the time of conversion, from EOU to DTA, the duty is collected in order to protect Revenue The amount is collected in the nature of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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