TMI Blog2017 (10) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... stomer i.e. M/s Chattisgarh State Power Generation Company Ltd., Raipur. As the customer has not paid the amount, so there is no question of unjust enrichment - refund allowed - appeal dismissed - decided against Revenue. - Excise Appeal No.2061 of 2010 - A/55787/2017-EX[DB] - Dated:- 28-7-2017 - Mr. (Dr.) Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) (Rep by Sh. M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im of the assessee-Respondents was allowed by the Commissioner. Being aggrieved, the Department had filed the appeal before the Commissioner (Appeals), who vide order-in-appeal had dismissed the appeal. Still not satisfied, the Department has filed the present appeal. 3. With this background, we have heard Shri M.R. Sharma, learned DR for the Revenue and Shri Rupesh Kumar, learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ₹ 3,00,00,000.00 (Rs.71,24,86,958.00 Rs.68,24,86,958/-) in the cost of the turbines. The reason behind this excess billing has been stated by the claimant is that the cost of the BFP Motor amounting to ₹ 3,00,00,000.00 was wrongly included in the cost of the turbine. It is further stated by the claimant that under Price Variation Clause they had issued PVC invoices @ 20% of the initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kage nos.731 and 730.00 Hence, total pre-revised value of the package no. 731 and 732 comes to ₹ 3,70,20,000.00 (Rs.3,08,50,000.00 + ₹ 61,70,000.00). After revision of prices, cost of the said packages is shown as ₹ 8,50,000.00 only. After considering the PVC @ 20% of the cost which comes to ₹ 1,70,000.00, total cost of the said packages come to ₹ 10,20,000.00. Thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has not paid the amount, so there is no question of unjust enrichment. 6. By considering the totality of the facts and circumstances of the case, we are of the view that the assessee-Respondents are entitled for the refund of ₹ 59,32,800/- for the reasons mentioned in the impugned order (supra). Therefore, we find no reason to interfere with the impugned order, hence, the same is hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X
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