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Charbhai Bedi Works, Shaz enterprises, Arshad And Co. Nav Udyog Beedi Works And Hyderabad Beedi Manufactures Versus CC & CE, Hyderabad-I

Refund claim - cess paid on final products - denial on the ground of time limitation and unjust enrichment - Held that: - appellants have not crossed the hurdle of unjust enrichment as it is seen from records that they are unable to demonstrate that they have not passed on the education cess paid. The Chartered Accountants Certificate is also not very clear and does not specifically state that the amount has not been collected by appellant - refund rightly denied - appeal dismissed - decided aga .....

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ated 30.12.2016, HYD-EXCUS-003-APP-28 to 40-16-17 dated 11.01.2017. Since all the appeals are filed against the same impugned order and is of the same appellant the appeals are disposed of by a common order. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that issue is of refund of cess paid on final products. 4. Appellant is a manufacturer of biris and clear the same on payment of appropriate Central Excise Duty. During the period in question September, 2006 .....

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appellant on limitation issue, but rejected the contention that they have crossed the hurdle of unjust enrichment. These appeals are against only question whether appellant is able to demonstrate that they have crossed the hurdle of unjust enrichment otherwise. 5. In my view, appellants have not crossed the hurdle of unjust enrichment as it is seen from records that they are unable to demonstrate that they have not passed on the education cess paid. The Chartered Accountants Certificate is also .....

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deposit, the question of unjust enrichment does not arise. They relied on the decisions of judicial authorities reported in paragraph 3 of this order to submit such a view. I find that the appellant had raised such a plea before the original authority as well and that the original authority has carefully and properly examined the said plea before arriving at his conclusion not to agree with such plea and deny the claim of refund for lack of evidence submitted to prove that the incidence of cess .....

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uch a person is not otherwise entitled, is not granted. In view of the Apex Court decision, the case laws referred in this regard by the appellants are not relevant. Therefore, in the light of the said judgment of the Hon'ble Supreme Court it was appropriate in the instant cases to examine whether the appellants had passed on the incidence of duty to any other persons or not or whether they were likely to unjustly enrich themselves by obtaining the amounts claimed as refund from the governme .....

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s on the person who claims refund of the amount as .has been held by the Hon'ble Tribunal in the case of JSB Aluminium Vs CCE, Jamnnu [2012 (2) ECS 71 (Tri.-Del.) original authority has recorded, on verification of the P&LA accounts fort the relevant years of the appellants and other books of accounts that the appellants had booked the amount of cess paid at the relevant time under the head 'expenses' . The appellants are not in disagreement with this fact. It is also noted that .....

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and find that the decision of the Hon ble Tribunal has not attained finality in that case since the matter has been sent back for denovo decision. It is also to be noted that in the said case the amount obtained as refund was also shown as income by the party which is not the case in this case. Therefore, the said decision has not relevance to the facts of the instant cases. Given the above facts. it would be reasonable to presume that the expenses in the form of cess paid by the manufacturers h .....

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nna certifying that on verification of the books of accounts of the appellants he found that there was no fixed procedure followed by the appellants to fix sale prices of biris manufactured and sold by them that the prices varied from time to time and that the sale prices fixed were not based on the duty and cess paid on them as well. I have considered these submissions and find that the burden to show that the price charged was not inclusive of the cost incurred on account of cess paid to the g .....

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