TMI Blog2017 (5) TMI 811X X X X Extracts X X X X X X X X Extracts X X X X ..... uirement of the Central Excise Rules, the bar of unjust-enrichment is applicable to the facts or not? - Held that: - The said issue has been dealt by the Hon ble Punjab & Haryana High Court in the case of Uniproducts (India) Limited [2009 (1) TMI 207 - PUNJAB & HARYANA HIGH COURT], where it was held that in pursuance to Rule 52A of the Rules the assessee is required to furnish various particulars/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the appellant is 100% EOU and clearing the goods to the DTA as well as in the open market. During the impugned period there was a dispute going on whether the product manufactured by the appellants are required to pay Additional Excise Duty (Textile and Textile Articles Act, 1978) or not, and it was the statutory requirement that the amount of AED is to be shown in the invoices separately. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustomers, in this situation, it is not the case of the appellant that they have given credit of the duty amount to the customers. In that circumstances, the appellant has failed to pass the bar of unjust-enrichment. Further, the ld. AR submits that ld. Commissioner (Appeals) is not satisfied with the evidence produced by the appellant with regard to clearances made in DTA, therefore, they are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 735 (P H). 6. On careful consideration of the submissions made by both sides, I find that the sole issue before me is that, in a case where goods have been sold by the appellant, cum-duty and the price is fixed, in that circumstances, merely mentioning AED in the invoices as per the statutory requirement of the Central Excise Rules, the bar of unjust-enrichment is applicable to the facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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