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2017 (5) TMI 867 - CESTAT MUMBAI

2017 (5) TMI 867 - CESTAT MUMBAI - TMI - Refund of excess amount of excise duty paid - job-work - It is the case of the appellant that they discharged excess duty on the lubricating oil manufactured and cleared on behalf of M/s Valvoline Cummins Ltd. - principles of unjust enrichment - Held that: - Since the entire central excise duty for which refund has been claimed is received by them from the principal manufacturer, the lower authorities are correct in coming to a conclusion that bar of unju .....

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s that the issue is regarding refund of excess amount of excise duty paid by appellant. It is the case of the appellant that they discharged excess duty on the lubricating oil manufactured and cleared on behalf of M/s Valvoline Cummins Ltd. (hereinafter referred to as Valvoline). It transpires from the records that M/s. Valvoline revised the MRP of the product to ₹ 1560/- from ₹ 1680/- while the appellant continued to take MRP of ₹ 1680/- as the assessable value for the purpose .....

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Certificate to establish their claim along with sample invoices and ledger accounts for showing the non-receipt of additional consideration; she also also submitted that the product under question is sold by M/s Valvoline to the ultimate buyers of the goods who do not avail credit hence there is no unjust enrichment in the present case. 5. Learned D.R. submits that similar issue came UP before the Bench in the case of Makers Laboratories Ltd. - 2008 (225) ELT 230 (Tri. - Mum) and Litaka Pharmace .....

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