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M/s. Mauli Steels Pvt. Ltd. Versus Commissioner of Central Excise & Customs, Aurangabad

2017 (11) TMI 273 - CESTAT MUMBAI

Refund of deposit made during investigation - denial on the ground of time limitation and unjust enrichment - Section 11B of CEA, 1944 - case of appellant is that the amount of refund is of deposit made during the investigation, therefore it is not a duty, and refund of such amount is not governed by Section 11B of CEA, 1944 - Held that: - the amount paid was under the head of Central Excise duty, therefore this is a case of refund of excise duty and not anything else, if this be so the refund o .....

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at: - Hon’ble Supreme Court in the case of Sahakari Khand Udyog Mandal Ltd. Vs. Commissioner [2005 (3) TMI 116 - SUPREME COURT OF INDIA] held that every refund should be passed through the test of unjust enrichment, therefore even the amount deposited during the investigation, refund of the same has to pass through test of unjust enrichment. The appellant have failed to establish that incidence of refund amount has not been passed on to any other person. - Appeal dismissed - decided against .....

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owed the appeal of the appellant by order dt. 12.7.2010. Thereafter the appellant filed refund claim for the amount deposited i.e ₹ 1,51,410/- on 12.1.2012. The show cause notice was issued proposing rejection of refund claim on the ground of time bar as well as unjust enrichment. The adjudicating authority rejected the claim on both the ground, the appellant being aggrieved by the order-in-original filed an appeal before the Commissioner (Appeals) which was rejected by upholding the order .....

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nvestigation of the case is a deposit under protest, for this reason also limitation will not apply. In support he placed reliance on the following judgments: (i) Commissioner of C. Ex., Chennai-III Vs. Rane Engine Valves Ltd. - 2003 (162) E.L.T. 417 (Tri.-Chennai) (ii) Chemtrols Engineering Ltd. Vs. Commissioner of C. Ex., Mumbai-II - 2007 (212) E.L.T. 557 (Tri.-Mumbai) (iii) Maihar Cement Vs. Commissioner of Central Excise, Bhopal - 2004 (178) E.L.T. 991 (Tri.-Del.) (iv) Commissioner of Centra .....

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d of duty the provisions of Section 11B will attract. He submits that there is a specific provision made in Section 11B of Sub-section (5) (B) (ec) that in case refund arises consequence of passing of any order decree or judgment than the relevant date should be taken from the date of passing of the order. In the present case, the order dropping the demand was passed on 12.7.2010 and the refund claim was filed on 12.1.2012, therefore the refund was filed much after 1 year from the relevant date, .....

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i.-Mumbai) (ii) Maheshraj Chemicals Pvt. Ltd. Vs. Commissioner of C.Ex., Ahmedabad - 2015 (317) ELT 366 (Tri-Ahmd.) (iii) United Spirit Ltd. Vs. Commr. of Cus. (Import), Nhava Sheva - 2008 (228) ELT 360 (Tri.-Mumbai) (iv) Hindustan Petroleum Corporation Ltd. Vs. Commr. of C.Ex., Mumbai-II - 2015 (317) E.L.T. 379 (Tri.-Mumbai) 4. I have carefully considered the submissions made by both the sides and perused the records. I find that the facts is not under dispute that the appellant had deposited a .....

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